SolvedARTG8910 | First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Tribunal decisions
From HM Revenue & Customs · Appeals reviews and tribunals guidance
First-tier Tribunal
Where
a case falls within the Default Paper category, see ARTG8370, or
the tribunal thinks it can decide the case without a hearing and all parties to the case agree, and
neither party asks for a hearing
the case will be decided by the tribunal without a hearing.
The tribunal may strike out all or part of a case, see ARTG8340, and may consider
The tribunal may decide cases in other categories without a hearing, if it thinks it appropriate to do so and each party to the case agrees.
The tribunal may give its decision orally at a hearing or may give its decision in writing at a later date.
Whether there has been a hearing or not the tribunal will send all parties a decision notice within 28 days of making the decision or as soon as possible after that. The decision notice will tell the parties about any rights of appeal against the decision and the time limits within which those rights can be exercised and how they may be exercised.
The decision notice must, unless the parties agree it is unnecessary,
include a summary of facts and reasons for the decision, or
be accompanied by full written reasons for the decision.
If the tribunal does not provide full written reasons for its decision any party to the proceedings can apply for the full reasons. Any application for full reasons must be received within 28 days of the decision notice. If the tribunal has not provided full reasons, parties must apply for full reasons before making any application to the tribunal for permission to appeal against its decision. The tribunal must send full written reasons within 28 days of receiving an application for them or as soon as possible after that date.
Note: If a tribunal issues a summary decision, this will not normally be published. You should consider requesting a fully reasoned decision from the tribunal in cases expected to have a wider impact.
See ARTG8940 for options following the tribunal decision.
Upper Tribunal
The Upper Tribunal may decide a case without a hearing. But it must take into account any view expressed by any of the parties to the proceedings when considering whether to hold a hearing and the form of any hearing.
The Upper Tribunal may give its decision orally at a hearing or may give its decision in writing at a later date.
The tribunal will send all parties a decision notice within 28 days of making the decision or as soon as possible after that. The decision notice will tell the parties about any rights of appeal against the decision and the time limits within which those rights can be exercised and how they might be exercised.
The Upper Tribunal must provide full written reasons for its decision unless
all parties agreed this is unnecessary, or
the decision was made with the consent of the parties.