Where a taxpayer disputes an HMRC decision, they must first make an appeal to HMRC (except in relation to indirect taxes including VAT where no obligation to first appeal to HMRC exists) 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 actions that follow the issue of a First-tier Tribunal decision
For details of the hearing of cases by the First-tier Tribunal, see V5.400J and Simon's Taxes A5.609.
Matters that might arise following the issue of the decision
There are various actions that might be necessary once the decision of the First-tier Tribunal has been issued:
- Ìý
•ÌýÌýÌýÌý the decision contains one or more typographical errors, eg spelling mistakes or missing words—the tribunal should be notified so that the decision can be corrected and reissued1.
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:01