appeal in Revenue matters
An appeal may be made against a Revenue notice or assessment by giving notice to HM Revenue and Customs, normally within 30 days of its issue. The appeal is to the First-tier Tax Tribunal. An appeal against the decision of that body is to the Upper Tribunal (Tax and Chancery), thence to the Court of Appeal, and thence to the Supreme Court. Judges sitting in the two tribunals are appointed for their expertise in Revenue matters. Other, less frequent methods of appeal include judicial review, seeking the opinion of the court (as in A-G v National Provincial Bank Ltd (1924) AC 262), and, occasionally, entering an originating summons, as in Buxton v Public Trustee (1962) 41 TC 235.

• adjudication order
• adjustment
• ad litem
• administration
• administration action
• administration bond
• administration of poison
• administration order
• administration pending suit
• administration period
• Administrative Court
• Administrative Justice and Tribunals Council
• administrative law
• administrative letter
• administrative powers
• administrative receiver
• administrative tribunal
• administrator
• Admiralty Court
• Admiralty law
• admissibility of evidence
• admissibility of records
• admission
• admonition
• adoption