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Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.3 Determination, appeals and proceedings /Appeals beyond the First-tier Tribunal / I11.352D Appeals to the Court of Appeal
Commentary

I11.352D Appeals to the Court of Appeal

IHT, trusts and estates

An appeal from a decision of the Upper Tribunal lies to the Court of Appeal in England and Wales, the Court of Session in Scotland and the Court of Appeal in Northern Ireland1. Permission is needed, either from the Upper Tribunal or from the appropriate appellate court. An application from the appellate court may only be made in the event that permission has been refused by the Upper Tribunal2.

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