Forms & Guidance
Making an appeal to the Upper Tribunal
Important
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.
Explanatory leaflet
The leaflet describes the steps you need to take to appeal to the Upper Tribunal (Tax and Chancery Chamber) against a decision given by the First-tier Tribunal. Please note that, 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 it has been made. It also lists the stages that take place before the Upper Tribunal (Tax and Chancery Chamber) can determine an appeal.
Appealing to the Upper Tribunal (Tax and Chancery Chamber)
- Appealing to the Upper Tribunal (Tax and Chancery Chamber)
(Adobe PDF file size 159kb) - First-Tier Tribunal Application For Permission to Appeal to Upper Tribunal (Tax and Chancery Chamber) (Adobe PDF file size 144kb)
- Guidance notes on completing the First-tier Tribunal application for permission to appeal to the Upper Tribunal (Adobe PDF file size 16kb)
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 UT1-FTC (Adobe PDF file size 147kb)
- Application for Costs or Expenses (Adobe PDF file size 29kb)
Guidance for Appellants in filling in the appeal form
- Notes for Appellants Form UT1–FTC (Tax and Chancery Chamber) (Adobe PDF file size 51kb)
- Notes for appellants requesting an order for Costs or Expenses Form FTC 2 (Tax and Chancery Chamber) (Adobe PDF file size 13kb)
