Where a taxpayer disputes an HMRC decision, they must first make an appeal to HMRC and then, if the matter cannot be resolved, may notify the appeal directly to the First-tier Tribunal. See A5.605–A5.610 for details of appeals to the First-tier Tribunal.
Once the First-tier Tribunal has issued a decision with full reasons, either party (or both) may wish to appeal the decision to the Upper Tribunal. See A5.613.
The commentary below covers the actions that follow the issue of an Upper Tribunal decision.
For details of the hearing of cases by the Upper Tribunal, see A5.615.
Matters that might arise following the issue of the decision
There are various actions that might be necessary once the decision of the Upper Tribunal has been issued:
- Ìý
•ÌýÌýÌýÌý the decision contains one or more typographical errors, eg spelling mistakes or missing words – the Upper Tribunal should be notified so that the decision can be corrected and reissued1. See 'Corrections' below
- Ìý
•ÌýÌýÌýÌý it has come to light that there was
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