Can an unsuccessful party appeal to the Upper Tier without the permission of the First Tier Tribunal?
The short answer to that question is ‘yes.’ But not always. Some circumstances do require permission; some don’t. Of course, most FTT decisions do not go further. But if yours is expected to, then check the Tribunal Rules.
With a growing trend of poor HMRC work pre-decision and hastily drafted Statements of Case, this question will become more relevant. This is because the FTT will flag relevant matters which had not previously been raised.