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.
Further information can be found on our Appeals to the Tax Tribunal page.
Given the complexity and the narrow grounds on which appeals can succeed, specialist advice should be sought before deciding whether to pursue an appeal.
Frequently asked questions
On what grounds can you appeal a Tax Tribunal decision?
You must show that the Judge made an error of law. It is not enough to disagree with the outcome or to argue that the Judge misunderstood the facts. 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.
How long do you have to apply for permission to appeal a Tax Tribunal decision?
You have 56 days from the date of the decision to submit your application to appeal. If the original Judge refuses permission, there are 28 days to apply to the Upper Tribunal, and a further 28 days to request an oral hearing if the Upper Tribunal refuses permission on the papers.
What happens if the original Judge refuses permission to appeal?
You may 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 to make your case in person. If all three applications for permission are rejected, there are no further routes of appeal available.
How long does an appeal against a Tax Tribunal decision take?
If permission is denied at every stage, the whole process takes approximately 6 months. If permission to appeal is granted, the substantive appeal hearing and final resolution typically take around 2 years from start to finish. Each decision on permission takes approximately two weeks, and an oral hearing is scheduled in under two months.
Related Posts
Beyond Kittel: When HMRC Alleges the Taxpayer Was the Fraudster
Why Are More Businesses Winning Kittel Appeals Against HMRC?
