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.


Appealing to the Upper Tribunal (Tax and Chancery Chamber): Tax, Charity and Land Registration Appeals

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


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 20 June 2018 + show all updates
  1. Added revised T399 document.
  2. First published.