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What options are available to taxpayers unhappy with a tribunal ruling? KEITH M GORDON explains
KEY POINTS
- Notification of tribunal decisions.
- Appealing against a First-tier Tribunal decision.
- Role of the Upper Tribunal.
- Errors of law.
In previous articles in Taxation A matter of evidence and Too late? I considered procedural issues that might arise in the course of proceedings in the Tax Chamber of the First-tier Tribunal.
This article considers what happens when a decision is made by the tribunal and in particular if one of the parties is unhappy with the outcome and wishes to take the matter further.
Except where otherwise stated references to rules are to those found in the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (as amended) SI 2009/273.
Notification of decisions
Under rule 35(1) decisions may...
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