ARTG8950 - First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Action following the tribunal decision

Applications

When the decision maker receives a tribunal decision they should write to the customer to give effect to the tribunal바카라 사이트™s decision where appropriate, for example a penalty notice. Forms for use for the more common applications HMRC make are available on SEES.

When writing to the customer following the tribunal decision the decision maker should include:

  • the date of the tribunal바카라 사이트™s decision
  • the nature of the tribunal바카라 사이트™s decision
  • what the customer is required to do and by when
  • the consequences if the customer does not comply with the notice
  • the customer바카라 사이트™s right of appeal (where appropriate).

Where the application was 바카라 사이트˜without notice바카라 사이트™, see ARTG7530, the decision maker바카라 사이트™s letter will contain details of the tribunal바카라 사이트™s decision as well as the information above.

Further appeal by HMRC

When the litigator (see ARTG8400) and (ARTG8410) receives a tribunal decision, they should review the tribunal decision and update their records

Having reviewed the tribunal's decision they will liaise with other interested parties in the case, such as policy and technical specialists in order to reach a consensus as to whether HMRC should accept the tribunal바카라 사이트™s decision or pursue it further.

In doing so the litigator must act in line with HMRC바카라 사이트™s .

Normally the litigator will be treated as the case owner for the purpose of HMRC바카라 사이트™S Litigation and Settlement Strategy, see ARTG8400.

Any case where it is likely that the decision of the First-tier Tribunal is to be appealed to the Upper Tribunal should be submitted to Solicitor바카라 사이트™s Office legal advisors immediately for consideration, if they have not already been involved.

All applications for permission to appeal to the Upper Tribunal or higher appellate courts, must be approved as follows

  • Appeal to the Upper Tribunal - SCS 1
  • Appeal to the Court of Appeal - Director
  • Appeal to the Supreme Court 바카라 사이트“ General Counsel and Solicitor (currently Alan Evans) and relevant Director

Where HMRC has won at the Upper Tribunal or above, and the taxpayer makes a further appeal, authorisation is not required to defend against the appeal. The presumption is that HMRC will seek to defend any declaratory (precedent setting) decision.

Where HMRC has won at First Tier Tribunal and the taxpayer appeals to the Upper Tribunal then authority to defend against the appeal is required at SCS1 level.