Upper Tribunal appeals (Tax and Chancery) - T399 additional guidance

How to appeal to the Tax and Chancery Upper Tribunal, including applying for permission to appeal, and grounds for appeal.

Applies to England, Scotland and Wales



You should also read the general guide on appealing to the Upper Tribunal (Tax and Chancery).

Find out if you can get help with fees.

Published 1 November 2014
Last updated 12 February 2020 + show all updates
  1. Amended phone number and email address in the T399.

  2. Added revised T399 document.

  3. First published.