The Normal Tribunal Appeal Process

The Normal Tribunal Appeal Process

The First-Tier Tax Tribunal categorises appeals into three types: Basic, Standard, and Complex. Each follows a different procedural path, and understanding these distinctions is important for anyone involved in the appeal process.

Basic Appeals

Basic appeals are listed for hearing without formal directions being issued. Hearings are typically scheduled within three to four months of the appeal being lodged. Either party may submit evidence in advance of the hearing, but there is no formal requirement for the exchange of documents beforehand.

Standard Appeals

Standard category appeals are the most common. Once an appeal is categorised as Standard, the Tribunal issues directions setting out the procedural timetable. The typical sequence is as follows:

• HMRC Statement of Case — HMRC must serve their Statement of Case within 60 days of the directions being issued.
• Document Lists — Both parties must exchange lists of documents they intend to rely upon within 42 days of the Statement of Case.
• Paginated Evidence — The parties must compile and serve paginated bundles of their evidence.
• Witness Statements — Each party serves witness statements setting out the evidence their witnesses will give at the hearing.
• Skeleton Arguments — Both parties must serve skeleton arguments no later than 14 days before the hearing date.

Complex Appeals

Complex appeals are the only category in which the winning party is entitled to recover their legal fees from the losing party. These cases may also include expert evidence and the recording of the Tribunal’s decision. The procedural requirements are more demanding, reflecting the greater complexity and significance of the issues involved.

Amending Deadlines

Parties can request amendments to deadlines if they are unable to comply with the timetable set by the Tribunal. Such applications should be made promptly and with good reason, as the Tribunal expects both parties to progress the case efficiently.