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Disclaimer: This is not legal advice. Legislation and case law change. Always consult a qualified solicitor for your specific situation.

UK Law Reference
All forms in the directory
T247
Tribunal

Make an application to the First-tier Tax Tribunal for permission to appeal to the Upper Tribunal: Form T247

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.

This is a reference summary, not the official form (T247).

Do not file this page. Always download and submit the current official form from the issuing authority.

Open the official form

Documents

Collection: Tax (First-tier Tribunal) forms

Published: 2015-03-01

Updated: 2026-06-30

Last ingested: 2026-08-24 from GOV.UK. Description and document list reproduced verbatim.

Official source: GOV.UK, Open Government Licence v3.0