Guides
What Is The Tax Tribunal? How The First-tier Tribunal (Tax Chamber) Works
The tax tribunal is not part of HMRC. Who decides your appeal, what the tribunal can and cannot do, what it costs, and how it differs from a court.
Tribunal
Guides
Do You Need A Representative At The Tax Tribunal? Free Help, Paid Options And Going It Alone
You do not need a lawyer to appeal to the tax tribunal: the rules let anyone represent you. A guide to going it alone, the free help that exists (and its limits), how to find and vet a paid adviser, and why the tribunal's Birmingham address does not mean a Birmingham adviser.
Guides
Form T240: How To Fill In Your Tax Tribunal Notice Of Appeal
A box-by-box walkthrough of Form T240, the First-tier Tribunal (Tax) notice of appeal. What each section wants, which form you actually need, when a T239 is required, and the mistakes that get appeals sent back.
Cases
Tower MCashback v HMRC: What Your Closure Notice Actually Fixes For The Appeal
Your enquiry ended in a closure notice giving one terse reason for cutting your claim. Beat that reason and you win, surely? Tower MCashback is the Supreme Court case that says otherwise—and explains exactly what your appeal is, and isn't, about.
Cases
Denton v TH White: Relief From Sanctions And Your Tax Appeal
You missed a tribunal deadline and now face strike-out, or you need relief from sanctions. Someone mentioned a case called Denton. It is not even a tax case—but it shapes how the tribunal decides whether to forgive your slip. Here is what it means for you.
Guides
Goods, Car Or Cash Seized? Customs Seizure And Restoration Appeals
Border Force seized your alcohol, tobacco or car? There are two separate routes—and a one-month trap. Why the tax tribunal cannot order your goods back, when it can still help, and the deadline that closes first.
Cases
Edwards v Bairstow: When You Can Challenge The Tribunal's Findings
You lost in the First-tier Tribunal and you're sure it got the facts wrong. Can you appeal? A 1955 case about a second-hand spinning plant decides when a factual loss is actually a point of law—and the bar is high by design.
Cases
BPP Holdings v HMRC: When The Tribunal Can Sanction HMRC
HMRC missed deadline after deadline and offered no explanation. The Supreme Court upheld the tribunal's power to bar them from the proceedings entirely. Here's what BPP Holdings means for your case—and the same rules that apply to you.
Guides
Appealing To The Upper Tribunal: How To Challenge A First-Tier Tribunal Decision
You can challenge a First-tier Tribunal decision at the Upper Tribunal—but only on a point of law, and the costs rules change fundamentally. If you lose, you will most likely pay HMRC's legal costs. Here's the full process, with every deadline and form you need.
Guides
Your Right To Written Reasons: Rule 35 And When The Tribunal Must Explain Its Decision
If you received a tax tribunal decision without full reasons, you have just 14 days to request them—down from 28 days since March 2026. Here's how to protect your right to appeal.
Guides
Unreasonable Conduct Costs: When The Tribunal Can Award Costs Against You (Or HMRC)
In most FTT cases each side pays its own costs. But when one side has been unreasonable, the tribunal can shift them. Here's how the test works, what the case law says, and how to make or defend a costs application.
Guides
After Your Tax Tribunal Decision: What Happens Next
The tribunal has issued its decision. Here's what it means, what happens to your tax bill, and your options if you want to challenge the outcome—including the costs risk of going further.