Appeal to the Upper Tribunal (Tax and Chancery)

If you lose your case

You may be able to appeal to a higher court if you think there was a legal mistake made by the tribunal.

You can get legal advice if you’re unsure about this, including from a lawyer. You can also speak to an accountant or tax adviser.

Ask for permission

You must write to the tribunal and ask for permission before you appeal.

You must do this within one month of the date on the decision letter.

Upper Tribunal (Tax and Chancery Chamber)
5th Floor, Rolls Building
Fetter Lane
London
EC4A 1NL

Once you have permission, you should appeal to the relevant higher court:

You must do this within 28 days of the date on the permission letter.

You may have to pay court fees and the other party’s costs.

If you’re refused permission

You can ask the relevant higher court for permission.

You must do this within 28 days of the date on the refusal letter.