The Tribunal Procedure (Upper Tribunal) Rules 2008

[F1 Notice of Appeal

2.— (1) A notice of appeal must be made in writing and received by the Upper Tribunal no later than 28 days after notice was given of the decision under challenge.

(2) The notice of appeal must state—

(a) the name and address of the appellant;

(b) the name and address of the appellant’s representative (if any);

(c) if no representative is named under sub-paragraph (b), an address where documents for the appellant may be sent or delivered;

(d) details (including the full reference) of the decision challenged; and

(e) the grounds on which the appellant relies.

(3) The appellant must provide with the notice of appeal a copy of—

(a) any written record of the Treasury’s decision under section 147(3) of the 2017 Act;

(b) any written record of the Minister’s decision under section 147(4) of the 2017 Act;

(c) any separate written statement of reasons for either of those decisions.

(4) If the appellant provides the notice of appeal to the Upper Tribunal later than the time required by sub-paragraph (1) or by an extension of time allowed under rule 5(3)(a) (power to extend time)—

(a) the notice of appeal must include a request for an extension of time and the reason why the notice of appeal was not provided in time; and

(b) unless the Upper Tribunal extends time for the application under rule 5(3)(a) (power to extend time) the Upper Tribunal must not admit the notice of appeal.

(5) At the same time as it sends the notice to the Upper Tribunal, the appellant must send a copy of the notice and any accompanying documents to the respondent.]

Textual Amendments

F1 Sch. 4 inserted (27.7.2017) by The Tribunal Procedure (Amendment) Rules 2017 (S.I. 2017/723), rules 1, 13