ARTG8040 - First-tier and Upper Tribunals: Introduction: Matters that the tribunal may consider

The tribunal may consider

• a customer’s appeal against a decision by HMRC
• customer applications, see ARTG7500 onwards
• HMRC applications, see ARTG7500 onwards

In addition the Upper Tribunal may hear appeals by either party against decisions of the First- tier Tribunal.

Before an appeal reaches the tribunal, the case is likely to have been the subject of discussions between the customer and HMRC, and/or a review by HMRC.

For direct taxes, if some aspects of the case have been settled after the customer sent their appeal to HMRC but before they notified their appeal to the tribunal, the tribunal will consider those issues that remain in dispute.

Where a review has been carried out and the customer has appealed to the tribunal, we would expect to defend the review conclusion at the tribunal. However, on occasion the consideration of the case by the HMRC litigator could result either in the case not being pursued, see ARTG8420, or aspects of the case that were previously excluded from the scope of the appeal by the review officer being reinstated to HMRC’s case.