Where a taxpayer disputes an HMRC decision, they must first (except in relation to indirect taxes including VAT where no obligation to first appeal to HMRC exists) make an appeal to HMRC and then, if the matter cannot be resolved, may notify the appeal directly to the First-tier Tribunal. See V5.400H and Simon's Taxes A5.607 for details of how to appeal.
For more details of the First-tier Tribunal, including the scope of its jurisdiction, see V5.400F and Simon's Taxes A5.605.
The commentary below covers the hearing of cases by the First-tier Tribunal. For the case management powers of the First-tier Tribunal, including its ability to strike out appeals and restrict a party from taking part in proceedings, see V5.400G and Simon's Taxes A5.606.
For the actions that follow the issue of a First-tier Tribunal decision, see V5.400K and Simon's Taxes A5.610
First-tier Tribunal hearings
All hearings will be held in public unless the tribunal gives a direction that all or part will be held in private1. This includes
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