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HMRC internal manual

Appeals reviews and tribunals guidance

First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Tribunal review of its decision

The First-tier Tribunal may review its decision

  • when a party to the proceedings asks for permission to appeal against its decision, and
  • it is satisfied that there was an error of law in the decision.The purpose of the review is to allow the tribunal the opportunity to correct any obvious errors of law, to avoid more extensive litigation.

The tribunal will write and tell the parties the outcome of the review where it decided to take some action as a result of the review. Parties must be given the opportunity to make representations in advance of any proposed action.

If any action was taken in relation to the decision, then the tribunal must amend any document it published in relation to the decision.

The Upper Tribunal can only carry out a review of a decision if

  • a party has applied for permission to appeal, and

    • when making the decision the tribunal overlooked a provision in law or a binding authority that could have a material effect on the decision, or
    • since its decision a higher court has made a decision that is binding on the Upper Tribunal and which could have had a material effect on the Upper Tribunal’s decision if it had been made before that decision. The Upper Tribunal must notify the parties of the outcome of any review and of any rights of review or appeal in relation to the outcome. Parties will be given the opportunity to make representations in relation to the proposed action.

If the Upper Tribunal decides to take any action in relation to a decision following review, it must also give all parties the chance to make representations before making its decision, or state in the notification of review outcome that any party that did not have a chance to maker representations can apply for the review Upper Tribunal’s review decision to be set aside.