How to appeal to the Upper Tribunal (Tax and Chancery Chamber)

Question 1

About this guide

Accepted Answer

This guide explains:

how to appeal to the Upper Tribunal (Tax and Chancery Chamber) about a decision given by the First-tier Tribunal Tax Chamber or the General Regulatory Chamber (for charity appeals only)
what will happen with the appeal once you have made it
the steps that take place before the judge makes their decision

It is only a guide. It does not cover every situation or provide a full explanation of the procedural rules.

You must appeal to the First-tier Tribunal judge before you appeal to the Upper Tribunal. You can find out how to apply for permission to appeal in the First-tier Tribunal decision notice.

Question 2

About the tribunal

Accepted Answer

The Upper Tribunal Tax and Chancery Chamber hears and decides appeals from decisions of the First-tier Tribunal in:

tax and charity cases
cases arising from the Proceeds of Crime Act 2002

The First-tier Tribunal will have initially heard an appeal on a decision made by one of the following agencies:

HM Revenue and Customs (HMRC)
The National Crime Agency (NCA)
The Charity Commission

In most cases, Upper Tribunal appeals are on a point of law – for example if you believe the First-tier Tribunal:

did not apply the law correctly
made a mistake in the way it reached its decision
did not give good reasons for its decision

The Tax and Chancery Chamber hears appeals that used to be heard by the High Court’s Chancery Division.

The chamber includes specialist judges appointed by the Lord Chancellor. Some are also judges in the courts, including the High Court. All judges are independent of HMRC, the NCA or the Charity Commission.

The judges decide appeals on a point of law from First-tier Tribunal decisions on issues such as:

amounts of tax or duty to be paid
matters relating to national insurance contributions
statutory sick pay
statutory maternity pay
anti-avoidance provisions under the Income Tax Act

The judges also decide on onward appeals formerly dealt with by the Charity Tribunal and High Court. They may also hear some particularly complex appeals that have been transferred from the First-tier Tribunal.

Judges and tribunal staff cannot give legal advice. Before you appeal, you may wish to find legal advice.

The tribunal office is in London and manages applications for permission to appeal and appeals against First-tier Tribunal decisions. Staff prepare case files for judges, arrange hearings and deal with queries.

Upper Tribunal (Tax and Chancery Chamber)
Fifth Floor
Rolls Building
Fetter Lane
London
EC4A 1NL
DX: 160042 Strand 4

Telephone: 020 7612 9730
Monday to Friday, 9am to 5pm

Email: uttc@justice.gov.uk

Question 3

Who can appeal

Accepted Answer

You can appeal to the Upper Tribunal about a decision made against you by the First-tier tribunal if you are:

a taxpayer
representing a business or public body

If you lost your First-tier Tribunal appeal, you will usually pay any costs due following the tribunal decision. You should speak to the other party (HMRC, NCA or the Charity Commission) first if you think you do not need to pay.

If you won the First-tier Tribunal appeal, the other party may also appeal to the Upper Tribunal. They must follow the same rules about asking for permission to apply.

If they are given permission to apply, the First-tier Tribunal office will let you know by post or email. You will be allowed to make comments in writing before the Upper Tribunal judge makes their decision. Or you can ask for a hearing to be arranged.

Question 4

Before you appeal

Accepted Answer

There are steps you must take to challenge the decision of the First-tier Tribunal before you can appeal to the Upper Tribunal:

1. You must first write to the First-tier Tribunal by post or email and ask for a full written statement of the reasons for its decision (unless you have already received one).

2. You must then apply to the First-tier Tribunal judge for permission to appeal. You must do this whether you have received the reason for the decision statement or not.

There are time limits to appeal. Once you have received the decision notice you must appeal within:

56 days if appealing a tax decision
28 days if appealing a charity decision

If you are late in appealing, you must explain why. The judge may decide to extend these time limits in exceptional circumstances.However, if you do not ask for a written statement within the time limit, it is likely you will not be able to appeal.

Reasons (grounds) for appealing

In most cases you can only appeal against the decision of a First-tier Tribunal if it was wrong in law. Examples of where the tribunal may be wrong in law include if the tribunal:

did not apply the correct law or wrongly interpreted the law
made a procedural error – this is something that has gone wrong with the rules around how the appeal should be managed
had no evidence, or not enough evidence, to support its decision
did not give good enough reasons for its decision in the written statement

If you are unsure whether the tribunal was wrong in law, you may want to find legal advice.

You must always give full details of your reasons for appealing.

If the First-tier Tribunal refuses you permission to appeal

The First-tier Tribunal will send you a letter or order telling you that the judge has refused you permission to appeal or refused to admit your application.

You may then apply to the Upper Tribunal (Tax and Chancery Chamber) for permission to appeal.

You should send your application to the Upper Tribunal so they receive it no later than one month after the date on the First-tier Tribunal’s letter.

If you were late in applying to the First-tier Tribunal for permission or you did not have a written statement

You should explain why your application was not made in time. The Upper Tribunal judge may only admit your application if they consider it is in the interests of justice. If the judge does not admit your application, you will not be able to appeal.

If you are late in applying to the Upper Tribunal for permission

You must ask the Upper Tribunal for an extension of time and explain why your application was late. Unless the judge considers you should be granted an extension of time, your application will not be admitted and you will not be able to appeal.

If the Upper Tribunal refuses you permission to appeal

The office will send you a copy of the judge’s refusal, including the reasons.

The judge may have decided your application for permission without calling an ‘oral hearing’ – this is hearing held in a court or by video where the judge, court staff and all parties are present.

You may apply for the decision to be reconsidered at an oral hearing if the judge:

refuses you permission
gives permission on limited grounds or subject to conditions

You must do this in writing within 14 days of receiving the refusal of permission.

However, if the decision refusing permission says that the application, or part of it, is totally without merit, you cannot ask for an oral hearing.

Cancel (set aside) the refusal of permission

The judge may cancel a refusal of permission to appeal if they consider it is in the interests of justice to do so – this is sometimes called ‘setting aside’ the refusal.

They may do this if something unusual or unexpected has happened in the proceedings, such as a document has been lost or a party or their representative was not present at a hearing.

You must make an application to set aside a refusal of permission in writing within one month of receiving the refusal.

No further right of appeal

There is no further right of appeal against a refusal of permission to appeal or refusal to admit a late application. Also, you cannot appeal against the decision of an Upper Tribunal judge to grant permission to appeal to someone else.

Therefore, if the Upper Tribunal refuses you permission to appeal after a hearing, or if they consider that your appeal does not have any merit, the matter is considered over.

Withdraw your application for permission to appeal

You may withdraw your application for permission to appeal at any time before it is decided. You must email the office of the Upper Tribunal or submit the request using the E-Filing service.

If you later want to ask for your application to be reinstated, you should write to or email the Upper Tribunal office within one month. If you are late, you may ask for an extension of time by email.

Question 5

How to appeal to the Upper Tribunal

Accepted Answer

If the First-tier Tribunal judge has granted you permission to appeal, you may then use the application form to appeal to the Upper Tribunal. The form lists the documents to include with the application.

You must apply no later than one month after the date of the letter that gave you permission to appeal. If you do not, you may lose your opportunity to appeal.

If you are late, you must ask for an extension of time in the form and should explain why your appeal was not made in time. Unless the Upper Tribunal judge considers giving an extension of time, you will not be able to appeal.

If it is the Upper Tribunal that has granted you permission to appeal, you will not normally have to make a separate appeal. You will be told if you must do so.

Cost of the appeal

There is no fee for applying for permission to appeal or for appealing to the Upper Tribunal (Tax and Chancery Chamber).

However, the tribunal may order one party to pay another party’s costs.

Where to send your appeal

You can send your appeal, or application for permission to appeal, to the Upper tribunal using the E-Filing service. You can also track your case with this service.

If you have appointed a legal representative, they must use the E-filing service.

If you are not a legal representative you can send your documents to:

Upper Tribunal (Tax and Chancery Chamber)
Fifth Floor Rolls Building
Fetter Lane London
EC4A 1NL

Email: uttc@justice.gov.uk

Support with your appeal

You may want to have someone support you to:

help you fill in the appeal form
deal with letters from the Upper Tribunal office
make and respond to submissions
appear in front of the judge for you if there is a hearing

This person would be known as a ‘representative’. You must contact the Upper Tribunal office by post or email with your representative’s name and address.

If the person stops representing you, you must notify the Upper Tribunal office. If not, they may assume that you are still represented and will send documents to the representative and not to you.

You may employ a solicitor, an accountant or any other person (qualified or not) to act as a representative.

Even if you do not have a representative to help you with the initial stages of your case, you can bring another person to a hearing. With the judge’s permission, that person can act as your representative or assist you to present your case.

Question 6

After you appeal

Accepted Answer

Once you have appealed to the Upper Tribunal, or a chamber judge has granted you permission to appeal, the office will send you the appeal papers, including the notice of appeal. They will also send these to the other parties to the case (called ‘respondents’) – HMRC, NCA or the Charity Commission.

The Upper Tribunal judge will give reasons for granting permission to appeal (unless permission was granted by the First-tier Tribunal judge) and you will be told how the appeal will proceed and if there are any time limits.

You and the respondents may simply be asked whether you object to the Upper Tribunal deciding the appeal on a particular point. Otherwise, the respondents will be asked for full comments on your appeal, to which you will be given the opportunity to reply.

If HMRC, NCA or the Charity Commission has appealed, the Upper Tribunal office will ask you whether you have a representative. They will then ask you or your representative if you wish to make comments on the appeal.

All comments or observations made by one party will be copied to all the other parties. The office will send out letters explaining what, if anything, needs to be done next.

The hearing

Appeals in the Upper Tribunal (Tax and Chancery Chamber) are usually decided with an oral hearing, unless otherwise specified.

If HMRC, the NCA or the Charity Commission have appealed, and the judge decides to have a hearing, the tribunal office will tell you about it and you can attend.

An Upper Tribunal judge can decide to hold a hearing even when no one has asked for one.

Once the date for a hearing has been set, the office will send you a letter with details of the date, time and place.

Hearings are usually held in London, Belfast or Edinburgh. They are sometimes held in other court centres if people are unable to travel. Hearings are often also heard online using video – in these cases, you will be given instructions on how to join.

Find guidance about video hearings

If the judge decides not to hold an oral hearing, they will make their decision on the appeal after considering the:

documents from the First-tier Tribunal
the grounds of appeal
the written comments made by all parties to the Upper Tribunal appeal

What happens at the hearing

Hearings are normally in public unless the judge instructs that a private hearing should be held. If you would like your hearing to be private, you must tell the tribunal, explaining why. The judge will decide whether to allow this.

Your representative (if you have one) and any respondents to your appeal can also attend the hearing and will be told about it. There is also the option of a hybrid hearing with a video link available for parties who are not physically present in court.

The judge will not usually give a decision at the end of the hearing. The tribunal office sends it to you and all other parties after the hearing has taken place.

There will usually be 2 judges hearing the appeal. One may be a High Court judge. However, sometimes the appeal will be heard by just one judge.

If you cannot attend the hearing

If you cannot attend the hearing, you should tell the Upper Tribunal office by post or email with your, reasons. You should also tell the other party and be prepared to agree an alternative hearing date.

If want to postpone the hearing to another date, you should say why. The judge will decide what should happen. You should not assume a hearing will be cancelled or postponed because you have asked – a hearing will remain scheduled unless the tribunal tells you that it has been cancelled.

If you do not turn up at the hearing, the judge will decide whether to go ahead without you. If you are delayed on your journey to the hearing, you should make every effort to call the office to let them know immediately.

Withdraw your appeal

If you want to withdraw your appeal once you have been granted permission, the Upper Tribunal must agree. You must write to the tribunal to explain your reasons.

If your appeal is withdrawn but you then want it to be reinstated, you should write to the tribunal within one month of the withdrawal. If you are late, you can ask for an extension of time.

You cannot withdraw from the appeal if it is HMRC, NCA or the Charity Commission that has appealed. You do not need to take any part, however a decision will be made whether you take part or not.

Question 7

The decision

Accepted Answer

The judge will always give their decision in writing. The Upper Tribunal office will send you a copy of the judge’s decision. They will also send a copy to your representative, if you have one, and to the other parties to the appeal.

The judge must give reasons for the appeal being allowed or dismissed, unless all the parties have agreed that it is not needed.

If the judge has sent the case back to be re-decided by the First-tier Tribunal, you will receive a letter from the First-tier Tribunal office.

If you do not agree with the decision, you can:

apply to the Upper Tribunal for the decision on an appeal to be cancelled (’set aside’) on certain grounds
appeal to the Court of Appeal (or Court of Session in Scotland) against the decision of Upper Tribunal – you need permission from the Upper Tribunal to do this

Apply to have the decision cancelled (set aside)

The judge may cancel the decision if they consider it is in the interests of justice to do so – this is sometimes called ‘setting aside’ the decision.

They may do this if something unusual or unexpected has happened in the proceedings, such as a document has been lost or a party or their representative was not present at a hearing.

You must make an application to set aside a decision in writing within one month of receiving the decision notice.

Question 8

Appeal to the Court of Appeal or Court of Session

Accepted Answer

The Court of Appeal in England and Wales, the Court of Appeal in Northern Ireland and the Court of Session in Scotland, are higher courts that can hear appeals against decisions in the Upper Tribunal. Both you and HMRC, NCA or the Charity Commission may appeal to the Court of Appeal or Court of session.

The Upper Tribunal (Tax and Chancery Chamber) only hears appeals against First-tier Tribunal decisions that may be wrong on a point of law. Appeals against Upper Tribunal decisions can also only be on a point of law. Therefore, you cannot appeal to the Court of Appeal or Court of Session against an Upper Tribunal decision that is based on either:

a finding of fact from the evidence presented in the appeal
that you have not produced enough evidence

Ask for permission to appeal

Before you appeal to the Court of Appeal or Court of Session, you must first apply for permission to appeal from the Upper Tribunal.

The Upper Tribunal must receive your application for permission to appeal to the Court of Appeal or Court of Session within one month of whichever of the following has the most recent date – the Upper Tribunal sending you:

written notice of the decision
amended reasons for, or a correction of, the decision following review
notification that an application to cancel (set aside), whether made in time or with an extension of time, has not been successful

The Upper Tribunal judge may extend the time limit if they feel it is in the interests of justice to do so.

You must make your application in writing by post, email or using the E-filing service, identifying where you think errors of law have been made and saying what result you are asking for.

When they receive your application for permission to appeal, the Upper Tribunal may review the decision and cancel it (set it aside), change the reasons for it or correct it, if:

the judge who made the decision overlooked a court decision from a previous case that set a legal precedent that must be followed
since the decision, a higher court has made another decision that, if made before the Upper Tribunal’s decision, could have affected it

The Upper Tribunal will write to you with the outcome of any review. You will have the opportunity to comment on the decision. If the Upper Tribunal takes any action before you have had time to comment, you can then and the decision to be reviewed again.

If the Upper Tribunal does not review, or decides not to change the decision, it may grant you permission to appeal to the Court of Appeal. It will tell you in writing and give reasons for refusing permission either completely or in respect of any grounds of appeal.

How to apply or appeal to the Court of Appeal or Court of Session

If the Upper Tribunal grants you permission to appeal, you an appeal to the Court of Appeal or Court of Session. If the Upper Tribunal refuses you permission to appeal, you can apply for permission directly to the Court of Appeal or Court of Session.

The Court of Appeal and Court of Session time limits are short, so if you wish to apply for permission or to appeal, you should contact them as soon as possible.

You may wish to get legal advice, as you might need to pay additional costs.

Question 9

Legislation

Accepted Answer

The law governing applications and appeals to the Upper Tribunal include: