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Make an application to the First-tier Tax Tribunal for permission to appeal to the Upper Tribunal: Form T247
What is this form for?
Use this form to ask the First-tier Tax Tribunal for permission to appeal to the Upper Tribunal (Tax and Chancery) if you think there has been an error of law in the First-tier Tribunal’s decision.
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Official publication updated 2026-06-30. Catalogue checked 9 November 2026. Follow the official guidance for the form's scope, required documents and filing route. Source: HMCTS. Crown copyright, Open Government Licence v3.0.