guidance
| Published date | 26 June 2018 |
| Subject Matter | Upper Tribunal (Tax and Chancery Chamber) forms |
T399 (02.20) Page 1 of 17
Appealing to the
Upper Tribunal (Tax and Chancery Chamber)
Tax – UK
Charity – England & Wales
T399
T399 (02.20) Page 2 of 17
Contents
Introduction – page 3
About this leaflet
About the Upper Tribunal (Tax and Chancery Chamber) – pages 3 - 4
What is the Upper Tribunal (Tax and Chancery Chamber)?
Where are the offices of the Upper Tribunal (Tax and Chancery Chamber)?
Who can appeal to the Upper Tribunal (Tax and Chancery Chamber)? – page 5
Appeals by tax payers
Appeals by HM Revenue and Customs, the Serious Organised Crime Agency or the Charity
Commission
Before you can appeal – page 6
Reasons (grounds) for appealing – page 6
How to appeal – pages 7-9
In general
How to apply to a judge for permission to appeal
What happens if the judge refuses you permission to appeal?
How to appeal to the once you have been granted permission to appeal
What happens once permission has been granted? – pages 9-11
How the appeal will proceed
Will there be an oral hearing of the appeal?
What will happen if there is an oral hearing?
What you should do if you find you cannot attend an oral hearing
What you should do if you wish to withdraw your appeal
The decision of the Upper Tribunal on the appeal – pages 11-12
The judge’s decision
Particular issues which may arise on appeals – page 12
How much will it cost to appeal?
Representatives
What do I do if I am unsatisfied with the decision of the Upper Tribunal – pages
13-15
In general
How to apply for the decision to be set aside
How to appeal to the Court of Appeal against an Upper Tribunal decision
How we consider your application for permission to appeal
The meaning of words – pages 15-16
General note – page 17
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