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Tribunal Tier SystemÌý

Appeals made against the decisions that Economic Crime-Supervision (EC-S)Ìýmakes follow the indirect tax appeal routeÌý–ÌýseeÌýguidance on appealsÌýatÌýECSH92500.Ìý

All tax appeals are heard by a single, independent tribunal system, split into two tiers -Ìýthe Tax Chamber of the First-tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal.Ìý

First Instance HearingsÌý

The First-tier Tribunal considers most appeals in the first instance. A small number of appeals categorised as complex may be heard by the Upper Tribunal in the first instance, where the parties agree and with the consent of the Chamber Presidents.Ìý

When can decisions of the First-tier Tribunal be appealed?Ìý

Decisions of the First-tier Tribunal may be appealed to the Upper Tribunal on a point of law if the First-tier Tribunal or Upper Tribunal gives permission (or leave, in Northern Ireland).Ìý

Additionally, an appeal can be made on the grounds that the First-tier tribunal reached a conclusion on the facts which was unreasonable because it was inconsistent with the only reasonable decision on the facts.ÌýÌý

The Upper Tribunal replaced the High Court in England, Wales and Northern Ireland for tax appeals and will also consider appeals in Scotland.Ìý

Appeals against the decision of the Upper TribunalÌý

Appeals against decisions of the Upper Tribunal are made to the relevant appellate court on point of law and with permission (or leave, in Northern Ireland) from the Upper Tribunal or relevant appellate court.Ìý

The relevant appellate court is the Court of Appeal in England and Wales, the Court of Session in Scotland, and the Court of Appeal in Northern Ireland.Ìý

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