Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Appeal definition

What does Appeal mean? An appeal is the process for challenging a decision and asking a higher court, tribunal or internal decision-maker to review it, for example after a disciplinary or dismissal outcome, or a court or tribunal judgment. The term is descriptive; the available routes, time limits and tests are set by statute and procedural rules (e.g., CPR Part 52 in England & Wales), not by a single definition. Key features across England & Wales, Scotland, Northern Ireland and Ireland include: strict filing deadlines; permission/leave in many cases; defined grounds of appeal (typically error of law or procedural unfairness; factual findings are rarely...

First-tier Tax Tribunal (Tax Chamber) hearings: practitioners’ guide to procedure, remote hearings, evidence and witnesses, bundles, etiquette, and short, summary and full decisions

Published by a LexisNexis Tax expert

Practice notes

Practice Note

This Practice Note is authored by Anne Redston, Barrister. It reflects her personal perspective; she is not authorised to speak for the Tribunals Service or the judiciary. It explains what to expect at an Appeal hearing before the First-tier Tax Tribunal (FTT) and addresses practicalities, including:

who will attend (including witnesses) and where each person will sit
how to address the FTT and HMRC
the sequence of events during the hearing
the distinction between Law, evidence and argument
the three categories of decision Notice

You should also consider the position on Costs. Further detail is provided in Practice Note: Costs in the First-tier Tax Tribunal (FTT). The FTT offers additional guidance on hearing procedures in its leaflet, 'At your hearing'. Before you read this Practice Note, you should consult Practice Note: Appealing an HMRC decision. This Practice Note, and the other Practice Notes on appeals to the FTT, provide only a summary and do not address every circumstance. You may need to obtain further advice concerning your client’s appeal position...

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Anne Redston

Anne Redston is consultant editor of Tolley’s Yellow Tax Handbook and a judge of the Upper Tribunal (Tax and Chancery Chamber) and of the First-tier Tribunal sitting in the Tax and Social Entitlement Chambers. Her contributions to TolleyGuidance and LexisPSL Tax are her personal view as she is not authorised to write on behalf of the Tribunals Service or the judiciary. Anne was until 2021 a tenant at Temple Tax Chambers from where she practised as a barrister, advising on a wide range of tax issues including employment and personal tax, VAT, social security and customs duties. As well as being a barrister, she is a Chartered Accountant and Chartered Tax Adviser, and a Fellow of both Institutes....

Web page updated on 21/05/2026

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