A5.605 First-tier Tribunal
Where a taxpayer disputes an HMRC decision, they must first make an appeal to HMRC (except in relation to indirect taxes including VAT where no obligation to first appeal to HMRC exists) and then, if the matter cannot be resolved, may notify the appeal directly to the First-tier Tribunal. See A5.607 for details of how to appeal.
The commentary below provides more details of the First-tier Tribunal, including the scope of its jurisdiction.
For details of the First-tier Tribunal's case management powers, see A5.606 and De Voil Indirect Tax Service V5.400G. For details of the categorisation of cases, see A5.608 and De Voil Indirect Tax Service V5.400I.
Note that there is no separate First-tier Tribunal to hear appeals on Welsh devolved taxes (see A1.540); these are heard by the First-tier Tribunal (Tax Chamber). For details of tax appeals on devolved Scottish taxes, see A1.530
First-tier Tribunal—introduction
The First-tier Tribunal (Tax Chamber) is the first instance tribunal for most jurisdictions and so the majority of tax appeals commence in this tier. See A5.607 and De Voil Indirect
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