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HMRC internal manual

Securities Guidance

Appeals and reviews: appealing against a decision of the tribunal

Where we disagree with the decision of the First-tier Tribunal we can ask them for permission to appeal against their decision.

The decision to request permission to appeal must not be made before consulting Central Policy, (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and Solicitor’s Office.

Guidance about how HMRC can appeal against a decision of the tribunal is at ARTG8990