Appeal to the Upper Tribunal (Tax and Chancery)

You may be able to appeal to the Upper Tribunal (Tax and Chancery Chamber) if you think there was a legal mistake with a decision made against you by certain lower tribunals and organisations.
You might be able to appeal if your case was heard by the:
 
The tribunal is independent of government and will listen to both sides of the argument before making a decision.
 

Financial services cases

There is a different process if you are challenging a decision made by:
  • Financial Conduct Authority
  • Prudential Regulation Authority
  • Pensions Regulator
  • Bank of England
  • HM Treasury
  • Ofgem
 

Help you can get

You may want to get help and advice before you appeal.
You can represent yourself or find a legal adviser (including a lawyer), tax adviser or accountant to help with your appeal.
 
You can get free advice from:
 
Call or email the tribunal if you have any questions about the process. The tribunal cannot give you legal advice.
 
Upper Tribunal (Tax and Chancery Chamber)
Telephone: 020 7612 9730
Monday to Friday, 9am to 5pm
Fax: 0870 324 0173
 
Upper Tribunal (Tax and Chancery Chamber)
5th floor, Rolls Building
7 Rolls Buildings
Fetter Lane
London
EC4A 1NL
 
See also:
 
For further information: