Forms & Guidance
Making an appeal, application or reference to the Upper Tribunal
Important
In tax or charity appeals you must apply to the First-tier Tribunal for permission to appeal before you fill in any forms. Please refer to the information sheet on how to appeal which was sent to you with the written decision, or telephone the tribunal office on 0845 223 8080 for information.
The Tribunal’s permission is not required to bring a reference to the Upper Tribunal against a decision of the Financial Services Authority, the Pensions Regulator or an Independent Valuer.
Explanatory leaflets
These leaflets describe the steps you need to take to appeal or make a reference to the Upper Tribunal (Tax and Chancery Chamber). Please note that, in an appeal against a decision of the First-tier Tribunal, in the first instance, you will need to ask the First-tier Tribunal judge for permission to appeal. The leaflets below explain what will happen in an appeal to the Upper Tribunal (Tax and Chancery Chamber) after an appeal or reference has been made. It also lists the stages that take place before the Upper Tribunal (Tax and Chancery Chamber) can determine a case.
Appealing to the Upper Tribunal (Tax and Chancery Chamber)
- Appealing to the Upper Tribunal (Tax and Chancery Chamber) Tax and charity appeals
(Adobe PDF file size 159kb)
- References to the Upper Tribunal (Tax and Chancery Chamber): Financial services cases (Adobe PDF file size 102kb)
Forms
Application for permission to appeal and notice of appeal from First-tier Tribunal (Tax and Chancery cases)
- Application for Permission to Appeal and Notice of Appeal from the First tier Tribunal form FTC1 – Word version
(Word file size 224kb) - Application for Permission to Appeal and Notice of Appeal from the First tier Tribunal form FTC1 – PDF version (Adobe PDF file size 36kb)
- Application for Costs or Expenses (FTC2) (Adobe PDF file size 29kb)
- Reference notice, Financial Services (FTC 3) – Word version (Word PDF file size 224kb)
- Reference notice, Financial Services (FTC 3) – PDF version (Adobe PDF file size 35kb)
Guidance for Appellants in filling in appeal or reference forms
- Notes for Appellants Form FTC 1 (Tax and Chancery Chamber) (Adobe PDF file size 22kb)
- Notes for appellants requesting an order for Costs or Expenses Form FTC 2 (Tax and Chancery Chamber) (Adobe PDF file size 13kb)
- Notes for applicants Form FTC 3 (Adobe PDF file size 20kb)
Judicial Review
- Form JR1: Judicial Review claim form – Word version (Word file size 358kb)
- Form JR1: Judicial Review claim form – PDF version (Adobe PDF file size 110kb)
- Guidance notes for using form JR1 (Adobe PDF file size 25kb)
- Form JR2: Acknowledgement of Service – Word version (Word file size 228kb)
- Form JR2: Acknowledgement of Service – PDF version (Adobe PDF file size 75kb)
