IHTM37013 | Considering a Notice of Determination: appeals

Under IHTA84/S222(1), any appeal against a determination must be made to the Board in writing within 30 days of the date the Notice of Determination (NOD) was served. In practice the appeal is made to the decision maker who issued the NOD.

There is no set form of appeal, but the grounds of appeal must be specified in writing within the statutory time limit of 30 days from service of the NOD. An appeal may be accepted from an agent on behalf of the taxpayer.

If a valid appeal is entered, the matter(s) determined can still be settled by written agreement between HMRC and the taxpayer.

If the matter proceeds to litigation there is a right of appeal on points of law from any decision of the First-tier Tribunal to the Finance and Tax Chamber of the Upper Tribunal, and from the Lands Tribunal to the Court of Appeal (in Scotland, the Court of Session). In some circumstances the appeal may be heard by the High Court instead of the tribunal.