You may be able to appeal to the Upper Tribunal (Tax and Chancery Chamber) if you think there was a legal mistake with a decision made against you by certain lower tribunals and organisations.

You might be able to appeal if your case was heard by the:

The tribunal is independent of government and will listen to both sides of the argument before making a decision.

Financial services cases

There’s a different process if you’re challenging a decision made by:

  • Financial Conduct Authority
  • Prudential Regulation Authority
  • Pensions Regulator
  • Bank of England
  • HM Treasury
  • Ofgem

Decisions by the Secretary of State or Trade Remedies Authority

There’s a different way to challenge a decision made by the Secretary of State for International Trade or the Trade Remedies Authority.

Help you can get

You may want to get help and advice before you appeal.

You can represent yourself or find a legal adviser (including a lawyer), tax adviser or accountant to help with your appeal.

You can get free advice from:

Call or email the tribunal if you have any questions about the process. The tribunal cannot give you legal advice.

Upper Tribunal (Tax and Chancery Chamber)
Telephone: 020 7612 9730
Monday to Friday, 9am to 5pm
Fax: 0870 324 0173
Find out about call charges

Upper Tribunal (Tax and Chancery Chamber)
5th floor, Rolls Building
7 Rolls Buildings
Fetter Lane