ARTG8230 | First-tier and Upper Tribunals: Appeals to the tribunal: Action by the decision maker when there is an appeal to the tribunal

When the decision maker hears that the customer has appealed to the tribunal, they should

• check that the customer has already notified an appeal to HMRC (direct taxes)
  
  If the customer has not sent an appeal to HMRC, see ARTG2430

• check that there are valid grounds for the appeal
  
  If we consider the grounds for the appeal are not valid, see ARTG2170 for direct taxes, ARTG3150 for indirect taxes. Before taking any action to apply for the appeal to be struck out, see ARTG8340, the decision maker should contact a litigator in SOLS office for advice.

• check that the appeal was made within the time limit
  
  if the appeal was not made within the time limit, see ARTG2420 (direct taxes) and ARTG3160 (indirect taxes) about late appeals to the tribunal.

• check that there is not a review currently ongoing, see ARTG4000 onwards
  
  If there is an ongoing review the tribunal does not have the jurisdiction over the appeal. The decision maker should contact the litigator and explain the position. The litigator will tell the Tribunal Service who will arrange for it to be brought before a judicial officer to be struck out.

Once the decision maker has completed all these checks, they should liaise with the litigator, following local procedures, and provide all necessary papers relating to the decision and any review to allow them to consider whether the case should be defended at tribunal and, if appropriate, prepare the case for the hearing, see ARTG8300 onwards.