Appeal to the Upper Tribunal (Tax and Chancery)
How to appeal
You must get permission if you want to appeal the decision of another tribunal.
Ask the tribunal that made the decision for permission within:
- 56 days of the date on the decision letter (for tax cases)
- 28 days of the date on the decision letter (for charities)
If you’re given permission, download and fill in the relevant appeal form.
You must send in the form within one month of the date on the permission letter. You can either send it online using the HMCTS E-Filing service or post it to the address on the form.
Read the guidance on appealing.
If you’re refused permission
You can ask the Upper Tribunal to give you permission if you were refused it, or only given permission on some grounds. Download and fill in the appeal form. You can either send it online using the HMCTS E-Filing service or post it to the address on the form.
You must include a copy of:
- the first-tier tribunal’s full decision
- the written decision refusing permission (or only giving you permission on some grounds)
- the accompanying letter saying you’ve been refused permission (or only given permission on some grounds)
You must do this within one month of the letter of refusal being sent.
A tribunal judge will read your appeal form and decide if you should be given permission to appeal or permission on additional grounds. You can ask for the decision to be reconsidered at a hearing if you’re refused permission.
You’ll get a letter from the tribunal after the judge has made a decision telling you what to do next.