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For the latest New Development, see ND.2690.

Where a taxpayer disputes an HMRC decision, they must first (except in relation to indirect taxes including VAT where no obligation to first appeal to HMRC exists) make an appeal to HMRC and then, if the matter cannot be resolved, may notify the appeal directly to the First-tier Tribunal. See A5.607 and De Voil Indirect Tax Service V5.400H for details of how to appeal.

For more details of the First-tier Tribunal, including the scope of its jurisdiction, see A5.605 and De Voil Indirect Tax Service V5.400F.

The commentary below covers the hearing of cases by the First-tier Tribunal. For the case management powers of the First-tier Tribunal, including its ability to strike out appeals and restrict a party from taking part in proceedings, see A5.606 and De Voil Indirect Tax Service V5.400G.

For the actions that follow the issue of a First-tier Tribunal decision, see A5.610 and De Voil Indirect Tax Service V5.400K