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) address:

5th floor, Rolls Building

7 Rolls Buildings

Fetter Lane



See also: