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HMRC internal manual

Appeals reviews and tribunals guidance

First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Options following the tribunals decision

The tribunal decision will be final unless the customer or HMRC

  • ask the tribunal for permission to appeal against the decision (to the Upper Tribunal or relevant appellate court, as appropriate), see ARTG8990 to ARTG9000, or
  • ask the tribunal to set aside its decision and re-make the decision, or parts of it, see ARTG8970.