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.
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
Once you have permission, you should appeal to the relevant higher court:
- The Court of Appeal in England and Wales
- The Court of Session in Scotland
- The Court of Appeal in Northern Ireland
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.