ARTG8940 - First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Options following the tribunals decision

The tribunal decision will be final unless the customer or HMRC

• ask the tribunal for permission to appeal against the decision (to the Upper Tribunal or relevant appellate court, as appropriate), see ARTG8990 to ARTG9000, or
• ask the tribunal to set aside its decision and re-make the decision, or parts of it, see ARTG8970.