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Appeals |
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How to make an appeal TM ¶9938, 9944 In all first-tier tribunal appeals, the notice of appeal must include: ▪ the name and address of the appellant and representative; ▪ details of the decision being appealed; ▪ the result that the appellant is seeking; ▪ the grounds for making the appeal; ▪ any request and reasons for an extension to the time limits; and ▪ a statement that the disputed tax has been paid or that Revenue and Customs have consented to hardship or a hardship application with a list of documents in support. Appeal applications in each track TM ¶9938 Default paper cases will generally be dealt with without a hearing and comprise: ▪ penalties for late income tax and corporation tax self-assessment returns, PAYE and construction industry returns and late Class 2 NIC notification; and ▪ fixed percentage surcharges. Revenue and Customs must give a statement of case within 42 days of the notice of appeal and the appellant, if he wishes, should make a written reply within 30 days of that statement of case.
Basic cases will generally have a hearing and few documents will be exchanged before the hearing. The basic track cases will comprise: ▪ tax penalties and surcharges including VAT mitigation appeals and reasonable excuse; and ▪ Applications for enquiries to be closed, for late appeals to be lodged and for the postponement of payment of tax pending an appeal. Revenue and Customs do not have to provide a statement of case, but if they wish to raise additional grounds for contesting the appeal, they must notify the appellant as soon as reasonably practicable about these grounds.
Standard cases will usually be dealt with in a hearing and will be subject to more detailed case management. Most cases dealing with substantive issues will come into this track.
Complex cases have lengthy and complex evidence, involve a long hearing, a large financial sum or are complex and involve an important principle or issue.
In both the standard and complex track, Revenue and Customs must make a statement of case within 60 days of the notice of appeal and each party has to provide a list of documents on which they intend to rely or produce at the hearing. The list of documents must be given within 42 days of the statement of case. Transitional provisions TM ¶9924, 9928 If a tribunal has given directions in a case prior to 1 April 2009, those directions remain in force as a tribunal hearing a case before 1 April 2009 could not direct transfer to the upper-tier tribunal.
If a decision was made prior to 1 April 2009, but had not been appealed by the taxpayer, the appeal must be made to the upper-tier tribunal, as if it were from the first-tier tribunal and so permission must be obtained from the first-tier tribunal to lodge the appeal.
If a decision has been given by a tribunal and appeal already lodged prior to 1 April 2009, the appeal continues to the High Court or Court of Appeal or Court of Session in Scotland. |
