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Appeal categories

4th Jul 2022
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Tribunal Rule 23 refers to four categories for FTT Tax Chamber Appeals. These are allocated by the Tribunal Centre when the Notice of Appeal is received. Do check the category allocated to make sure it is appropriate. The distinction between categories is not publicly available. The taxpayer or HMRC can ask for a case to be re-allocated to a different category.

Default Paper cases are usually dealt with by a Tribunal Judge without a hearing. These tend to be appeals for low-value penalty appeals. I have used this option for not-so-low penalties, where there is only a simple matter of fact to be addressed, so as to avoid the additional costs of attending a hearing.

Basic cases do require a hearing, which is usually by video. As I understand, basic cases cover higher-value penalties, applications for out-of-time appeal and other procedural matters. I would advise a taxpayer to engage professional support to prepare a simple Statement of Case, even if he then represents himself at the hearing.

Complex cases cover matters which (1) require lengthy or complex evidence or a lengthy hearing, (2) involve a complex or important principle or issue, (3) involve a large amount of money (Rule 23(4)). Rule 10(1)(c) confirms that costs may be awarded in relation to a complex case.

This leaves everything else to be treated as Standard cases. This requires a full Statement of Case to be provided, plus other evidence, including witness statements. Professional representation is recommended.

This is the link to the Tribunal Rules:


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