SG77000 - Appeals and reviews: appealing against a decision of the tribunal
Where we disagree with the decision of the First-tier Tribunal we can ask them for permission to appeal against their decision.
»Ê¹ÚÌåÓýapp decision to request permission to appeal must not be made before consulting Central Policy, Tax Administration Advice (TAA)(link sends e-mail) and Solicitor’s Office.
Guidance about how HMRC can appeal against a decision of the tribunal is at ARTG8990