Tax Tribunals & Courts UK

First-tier Tribunal (Tax)

The First-tier Tribunal (Tax Chamber) handles appeals against HMRC decisions on income tax, PAYE, corporation tax, CGT, NIC, IHT, VAT, excise duty, and customs duty. The FTT process requires careful gathering and organisation of documentary evidence including invoices, contracts, emails, accounting records, and due diligence materials, with witness evidence explaining decisions taken and expert evidence addressing technical tax questions.

Upper Tribunal (Tax)

The Upper Tribunal hears appeals from the First-tier Tribunal on points of law, not fresh evidence. Permission to appeal is sought first from the FTT and is almost always granted. Expert evidence at the Upper Tribunal level is typically limited to matters where new expert analysis is specifically permitted by the tribunal.

Court of Appeal & Supreme Court

The Court of Appeal hears further appeals from the Upper Tribunal on points of law, with permission required. Three further appeals may be possible beyond the FTT, with the Supreme Court as the final instance in the most significant cases. Expert evidence is rarely introduced at this stage, the focus is on legal argument, not fresh factual or expert evidence.

HMRC ADR

HMRC's Alternative Dispute Resolution (ADR) process can prove a useful springboard into non-litigation routes to resolution. It is often worth fully engaging with the HMRC internal review process even where the initial decision appears adverse, as this can sometimes resolve the dispute without tribunal proceedings.

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