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The implications of the government’s decision to press ahead with charging taxpayers to appeal to the tribunals
KEY POINTS
- The Ministry of Justice is to introduce tax tribunal fees despite strong opposition.
- It will cost between £50 and £1 200 to appeal to the First-tier Tribunal depending on the category.
- Aggregate fees for an appeal to the Upper Tribunal will be £2 300.
In July 2015 the Ministry of Justice published a consultation to increase court and tribunal fees. It sought views on proposals to introduce fees to be paid by users of the Tax Chamber of the First-tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal.
The ministry’s thinking was that fees should be paid by about half of all users because as anyone who had read the consultation would have been aware it does not include plans for HMRC to pay any (at least not in the...
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