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ACCA Applied Skills · Taxation (UK) · The procedures relating to compliance checks, appeals and disputes

Dunmore's appeal is before the First-tier Tribunal. It is a complex case involving a substantial amount of tax and points of law of great importance. Into which category is it most likely to be allocated, and what is the next possible appeal step on a point of law?

A case involving large sums and important points of law is allocated to the complex category of the First-tier Tribunal. A further appeal on a point of law then goes to the Upper Tribunal, not directly to the Court of Appeal or Supreme Court.

  1. ADefault paper category; appeal to the Upper Tribunal
  2. BComplex category; appeal to the Upper TribunalCorrect
  3. CStandard category; appeal to the Supreme Court directly
  4. DBasic category; appeal to the Court of Appeal directly

Explanation

First-tier Tribunal cases are allocated to default paper, basic, standard or complex categories. A case with substantial sums and important legal issues is complex. Appeals on a point of law then go to the Upper Tribunal, with permission, not directly to the higher courts.

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