ARTG9020 - First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Appeal to the Upper Tribunal or relevant appellate court

Appeal to the Upper Tribunal
Response to the notice appeal
Reply to the response
Upper Tribunal Procedure

Appeal to the Upper Tribunal

Where permission to appeal to the Upper Tribunal has been given and the Upper Tribunal has given a direction that the application for permission cannot be treated as the notice of appeal, the customer or HMRC must notify their appeal to the tribunal within 1 month of the date the Upper Tribunal sent them notification of their permission to appeal.

The notice of appeal must state

  • the name and address of the appellant
  • the name and address of their representative, if any
  • an address where documents can be sent to them
  • details of the decision being appealed, including any reference number for the original decision (and, if the Upper Tribunal has given permission to appeal, the Upper Tribunals case reference)
  • the grounds of appeal.

If permission was given by the First-tier Tribunal they must also provide copies of

  • the notice of decision they are appealing
  • any separate written statement of reasons for that decision
  • the notice granting permission to appeal to the Upper Tribunal.

If they do not appeal within the time limit (or any extended time limit), they may ask the Upper Tribunal for an extension but they must give reasons why they did not appeal within the time limit. If the extension is refused the Upper Tribunal will not hear the appeal.

The Upper Tribunal will send a copy of the notice and any accompanying documents to the other parties.

Response to the notice appeal

The other parties to the appeal may respond in writing to the Upper Tribunal within a month of

  • (if the application for permission is to be treated as the notice of appeal) the date of the Upper Tribunal’s notification to them that permission to appeal had been granted, or
  • in any other case, the date the Upper Tribunal sent them a copy of the appeal notice.

The response must state

  • the name and address of the respondent
  • the name and address of their representative, if any
  • an address where documents can be sent to them
  • whether they oppose the appeal
  • the grounds on which they oppose the appeal
  • whether they would prefer the case to be dealt with at a hearing.

If the respondent does not reply to the Upper Tribunal within the time limit (or extended time limit) the response may ask the Upper Tribunal for an extension to the time limit and give the reasons why the response was not made in time.

The Upper Tribunal will send copies of the response and any documents to the other parties.

Reply to the response

The party appealing against the tribunal’s decision may provide a written reply to the response so that it is received by the Upper Tribunal within 1 month of the date the Upper Tribunal sent the response to the party who is appealing. The Upper Tribunal will send copies of the reply and any accompanying documents to the other parties.

Upper Tribunal Procedure

The Upper Tribunal will give directions as to the procedure to be followed during the proceedings.