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Legal Terms - Appeals in Revenue Matters
To challenge a Revenue notice or assessment, one must notify HM Revenue and Customs within 30 days of its issuance. The case is being appealed to the First-tier Tax Tribunal. An objection to the ruling of that organization can be made to the Upper Tribunal (Tax and Chancery), then to the Court of Appeal, and finally to the Supreme Court. The judges presiding over the two tribunals are selected based on their specialized knowledge and experience in topics related to Revenue. Additional, infrequent approaches to appeal include judicial review, soliciting the court's opinion (as seen in A-G v National Provincial Bank Ltd (1924) AC 262), and, on occasion, initiating an originating summons, as seen in Buxton v Public Trustee (1962) 41 TC 235.
To challenge a Revenue notice or assessment, one must notify HM Revenue and Customs within 30 days of its issuance. The case is being appealed to the First-tier Tax Tribunal. An objection to the ruling of that organization can be made to the Upper Tribunal (Tax and Chancery), then to the Court of Appeal, and finally to the Supreme Court. The judges presiding over the two tribunals are selected based on their specialized knowledge and experience in topics related to Revenue. Additional, infrequent approaches to appeal include judicial review, soliciting the court's opinion (as seen in A-G v National Provincial Bank Ltd (1924) AC 262), and, on occasion, initiating an originating summons, as seen in Buxton v Public Trustee (1962) 41 TC 235.
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