IHTM37013 - Considering a NOD: appeals

Under IHTA84/S222(1), any appeal against a determination must be made to the Board (in practice, IHT) in writing within 30 days of the date the NOD was served.

There is no set form of appeal but the grounds of appeal must be specified. The question of whether the grounds of appeal are adequately specified is decided by Litigation . An appeal may be accepted from an agent on behalf of the appellant.

If a valid appeal is entered, the relevant matter remains open for negotiation. Litigation will decide whether we can usefully resume discussions or whether we should seek to pursue the matter before the appropriate tribunal..

In some circumstances the appeal may be heard by the High Court instead of the tribunal. 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).