Wholly and exclusively: statutory background: what the guidance covers: appeal to be on a point of law
S11, S13 Tribunal Courts and Enforcement Act 2007
Appealing against a First-tier Tribunal decision
Appeals against First-tier Tribunal decisions are to the Upper Tribunal. Appeals against Upper Tribunal decisions are to the relevant appellate court. The relevant appellate court is the Court of Appeal in England and Wales, the Court of Session in Scotland, and the Court of Appeal in Northern Ireland.
In both cases appeals may be made with permission and on a point of law. See ARTG8990 for more information.
Where the issue is purely one of fact, the decision in Edwards v Bairstow & Harrison  36 TC 207 means that the tribunal may only be overturned if it is shown that there was no evidence on which they could have reasonably reached their decision. This means that it is essential that you establish all of the evidence before the tribunal and do not allow the other side to make unchallenged statements as to purpose. The legislation is concerned solely with purpose. This means that the effect of the expenditure is not determinative. But where there is a manifest personal/private benefit to the taxpayer in making the expenditure you should invite the tribunal to infer that this was a purpose of the expenditure.