Appeal to the Upper Tribunal (Tax and Chancery)
The tribunal hearing
You usually have to attend a hearing where you (or your representative) and the other parties will present your cases to a judge at the tribunal.
The tribunal will decide which party wins the case.
You’ll normally be told the outcome of the case within 3 months of the hearing.
You’ll most likely have to pay the other party’s costs if you lose, but the other party will be asked to pay your costs if you win.
If you’re appealing a decision about a charity case made by the General Regulatory Chamber, the tribunal can only order you to pay the other party’s costs if they think you acted unreasonably.
Preparing for the hearing
You’ll be sent instructions on how to prepare for the hearing and what documents you’ll need to provide.
You’ll also be told when and where the hearing will be held. Hearings normally take place in London, Edinburgh or Belfast.
You can check the register of cases to find out if anything has changed.
If you or your witness or representative is outside the UK and wants to give live video or audio evidence, contact the tribunal to request it. Tell the tribunal what country you, the witness or representative is in and what type of evidence is being given. You must do this as soon as possible.
Decisions without hearings
You can ask for a decision to be made without a hearing, but the other party must also agree.
Getting a time extension
You may be able to get a time extension if you need more time to prepare - write to the tribunal.
You must have a good reason, for example you’re having problems finding a document or you’re ill.