Can you Appeal a Tax Tribunal Decision/Judgement?

Can You Appeal a Tax Tribunal Decision/Judgement?

Appealing a Tax Tribunal decision is very difficult. It is important to understand from the outset that you cannot appeal simply because you disagree with the outcome. The grounds for appeal are narrow and specific.

Grounds for Appeal

To succeed on appeal, you must demonstrate that the Judge made an error regarding the law, not merely that the Judge misunderstood the facts of the case. Factual findings made by the Tribunal are generally final, and the Upper Tribunal will not re-hear evidence or substitute its own view of the facts.

The Process

The first step is to complete a form requesting permission to appeal from the original Judge who decided the case. If the original Judge refuses permission, you may then petition the Upper Tribunal directly. If the Upper Tribunal also refuses permission on the papers, you are entitled to request an oral hearing before the Upper Tribunal where you can make your case in person.

If all three applications for permission are rejected, there are no further routes of appeal available.

Timelines

The realistic timelines are as follows:

• 56 days from the date of the decision to submit your application to appeal
• Approximately 2 weeks for the original Judge to decide on permission
• 28 days to apply to the Upper Tribunal if the original Judge refuses
• Approximately 2 weeks for the Upper Tribunal to decide on the papers
• 28 days to request an oral hearing if the Upper Tribunal refuses on the papers
• Under 2 months for the oral hearing to be scheduled

If permission is denied at every stage, the entire process takes approximately 6 months. If permission to appeal is granted, the substantive appeal hearing and final resolution will typically take around 2 years from start to finish.

Given the complexity and the narrow grounds on which appeals can succeed, specialist advice should be sought before deciding whether to pursue an appeal.