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HMRC internal manual

Appeals reviews and tribunals guidance

From
HM Revenue & Customs
Updated
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First-tier and Upper Tribunal: Preparing for tribunal: Location of hearing

The Tribunals Service will arrange for appeals to be heard at a network of venues in cities and towns across the UK.

Cases within the complex category, whether direct or indirect taxes, will usually be heard in London, Edinburgh and Manchester but might also be heard at other venues.