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HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
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Appellate Court: Appeal to the relevant appellate court

If the Upper Tribunal has given permission for a party to appeal against its decision to the relevant appellate court against its decision, the Solicitor’s Office will liaise with the relevant parties in order to prepare and present the case at court.

This will include the

  • Decision maker
  • Review officer
  • Tribunals caseworker
  • Policy / technical specialists, and
  • Accountancy experts.