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HMRC internal manual

Securities Guidance

HM Revenue & Customs
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Appeals and reviews: the tribunal hearing: introduction

The Solicitor’s Office will inform you of the date of the hearing.

Appeals are heard by the First-tier Tribunal.

On the day of the hearing the decision maker should arrive at the tribunal centre in plenty of time to prepare for the hearing with the solicitor or advocate. The Judge will either announce their decision on the day or reserve it pending a written decision.

The appeal will be

  • found in HMRC’s favour (dismissed), see SG76200, or
  • found in the person’s favour (upheld), see SG76300, or
  • adjourned.

Guidance about the tribunal hearing is at ARTG8600.