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The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

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Starting appeal proceedings

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20.—(1) Where an enactment provides for a person to make or notify an appeal to the Tribunal, the appellant must start proceedings by sending or delivering a notice of appeal to the Tribunal within any time limit imposed by that enactment.

(2) The notice of appeal must include—

(a)the name and address of the appellant;

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

(c)an address where documents for the appellant may be sent or delivered;

(d)details of the decision appealed against;

(e)the result the appellant is seeking; and

(f)the grounds for making the appeal.

(3) The appellant must provide with the notice of appeal a copy of any written record of any decision appealed against, and any statement of reasons for that decision, that the appellant has or can reasonably obtain.

(4) If the appellant provides the notice of appeal to the Tribunal later than the time required by 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 Tribunal extends time for the notice of appeal under rule 5(3)(a) (power to extend time) the Tribunal must not admit the notice of appeal.

(5) When the Tribunal receives the notice of appeal it must give notice of the proceedings to the respondent.

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