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Tax and Chancery (Upper Tribunal)
The Tribunals Service is part of the Ministry of Justice and provides administrative support for the Tribunals' judiciary who hear cases and decide appeals. The current tax appeals system was created on 1 April 2009 and provides for tax appeals to be heard in the First-tier Tribunal (Tax Chamber) with a right of appeal with permission to the Upper Tribunal. The tax appeals system is totally independent of Her Majesty's Revenue and Customs (HMRC) and cases are heard by Judges and other qualified Members.
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What appeals does the Upper Tribunal hear?
The Upper Tribunal deals with appeals against decisions in tax cases made by the First-tier Tribunal. Appeals to the Upper Tribunal are usually dealt with at an oral hearing.
Before you can appeal to the Upper Tribunal, you must obtain permission to appeal from the First-tier Tribunal. Some exceedingly complex cases will start at the Upper Tribunal (when referred by the First-tier Tribunal). The Upper Tribunal also has a judicial review function.
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When can you appeal against a tax decision of the First-tier Tribunal?
You can appeal to the Upper Tribunal against a decision made by the First-tier Tribunal if you believe it is wrong in law. This might be if the First-tier Tribunal:
- did not correctly apply or interpret the law;
- made a procedural error;
- had no evidence, or not enough evidence, to support its decision; or
- did not provide proper and adequate reasons for its decision in the written statement.
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What can I do if the First-tier Tribunal refuses me permission to appeal to the Upper Tribunal?
If the First-tier Tribunal does not give you permission to appeal (or gives permission only on limited grounds) you can make an application for permission to appeal (or full permission) to the Upper Tribunal itself. Such an application must be made to the Upper Tribunal within one month of the date when the decision notice refusing your application (or giving only limited permission) was sent to you by the First-tier Tribunal.
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Where are Upper Tribunal appeals heard?
Hearings are normally held in London, Manchester, Edinburgh or Belfast. They can be held in other locations on an exceptional basis if people cannot attend the usual venues.
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What notice of the hearing will I be given?
You will be sent a letter giving you at least 14 days' notice of the hearing (unless you and other parties have agreed otherwise).
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What should I be aware of about an Upper Tribunal hearing?
Most cases are heard by one Upper Tribunal Judge. However, if the case is particularly complicated in law, it may be heard by two or even three Judges.
Hearings are open to the public, but if you wish the hearing to be held in private, you can ask the Judge to decide whether to do so.
You and any representatives or other parties to the case will need to attend. You (or your advisor on your behalf) will be given an opportunity to make your case - as will other interested parties. It is imperative that your case is well presented and well-argued. You may also have to answer questions from the Judge so it is essential that time and effort is spent in ensuring that your testimony is clear, concise and without contradiction. Specialist advice is essential.
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When will I be advised of the Upper Tribunal's decision?
Once your case has been heard by the Upper Tribunal, the Judge(s) will make a decision and will inform all the parties to the appeal of the decision in writing (normally at a later date). The Judge(s) will give reasons for the decision unless all parties have agreed otherwise. If the Upper Tribunal decides to send the case back to the First-tier Tribunal for review or re-hearing, you will receive a letter from the First-tier Tribunal office.
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Can I appeal against an Upper Tribunal decision?
You can dispute a decision by the Upper Tribunal if you believe the procedure was not followed correctly or on a point of law. Your application must be made in writing within one month of the decision. Specialist advice in identifying grounds and making a successful appeal is invaluable.
If you disagree with the Upper Tribunal decision because you believe procedure was not followed correctly (e.g. a document went missing or a representative was not being available for a hearing), you can ask the Upper Tribunal to set aside the decision. The Upper Tribunal may decide to do so if the Judge considers it is in the interests of justice. If the decision is set aside, the Judge will also decide what is to happen next. Usually the appeal will be heard again.
If you believe that the Upper Tribunal decision is wrong in law, you can consider appealing it to the Court of Appeal in England, Wales and Northern Ireland or the Court of Session in Scotland. Once the application has been received, the Upper Tribunal may review its decision. If it believes that it is legally appropriate to do so, it can set aside, amend or correct the decision. If the Upper Tribunal decides not to review the case or decides that its decision should stand, it will also then decide whether or not to allow permission to appeal to the Court of Appeal or Court of Session. Permission to appeal may be given only if the Judge is satisfied that your proposed appeal raises an important point of principle or practice or there is another compelling reason. If you are given permission, you should appeal to the Court of Appeal or Court of Session directly.
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Will I have to pay to go to Tribunal?
For appeals started after 1 April 2009, you do not have to pay a fee either to apply for permission to appeal to the Upper Tribunal or for the appeal itself. However, the Upper Tribunal may order one party to pay another party's costs either because one of the parties applied for an order for costs or on its own initiative. The usual rule is that the losing party must pay the winner's costs. It is not possible to 'opt out' of this costs regime.
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How can OneE TDI help?
The new appeal and review process and Tax Tribunal system are more formal and 'legalistic' than those that most taxpayers (or their advisers) will have previously experienced, with greater requirements placed on the submission and presentation of evidence. Strict time deadlines must also be met. For this reason, specialist professional advice from tax litigations experts such as OneE TDI is essential. Trying to handle a successful appeal or make representations for a case review whilst running a business or an accountancy practice can be extremely difficult. HMRC now has dedicated specialist Advocacy units who only deal with Tax Tribunal hearings. If HMRC is engaging its own specialists so should you!
At the core of OneE TDI is a highly experienced team specialising in all areas of tax disputes and investigations work. We are former HMRC inspectors/investigators – so we know how HMRC thinks! We are constantly dealing with inspectors/investigators and the specialist Advocacy units so we have up to date insights into current practice and policy and consistently negotiate the best possible terms for our clients - often without the need for a Tax Tribunal. We offer confidential, non-judgemental advice to best defend our clients and our advice saves them time and money and helps reduce their potential exposure to tax, interest and penalties.
If agreement cannot be reached with HMRC, we provide our clients with realistic advice regarding the likely success of any appeal and the potential costs involved. We also work with a team of specialist Associates to provide a comprehensive, cost-effective service. Our sister company, OneE Tax, has a specialist team of Chartered Accountants, Chartered Tax Advisers, Lawyers and Trust Practitioners and we work with proven lawyers and barristers when the need arises.
We take control of and manage all parts of a contentious tax dispute so that our clients can get on with their life and their business. What price peace of mind?
Please see the Testimonials kindly provided by our clients (or their accountants or lawyers), which confirm our levels of client service.
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How can I contact OneE TDI?
If you would like a free, confidential, no obligation discussion with us please contact either Gary Rowson or Mark Taylor on 0800 652 6156 or complete and submit the online form below.
Whilst we endeavour to provide informative and accurate information, the content on this site is for general information purposes only and should not be taken to constitute tax or legal advice which must always be tailored to individual circumstances. Please contact us if you would like to discuss matters.
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Tax Tribunals