Welfare Benefits and Tax Credits Handbook 2019/20Part 10: General rules for tax creditsChapter 66: Getting a tax credit decision changed 5. Appealing to the Court of Appeal or Court of Session
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Welfare Benefits and Tax Credits Handbook 2021/22

5. Appealing to the Court of Appeal or Court of Session
You can appeal to the Court of Appeal (in England and Wales) or to the Court of Session (in Scotland) against a decision of the Upper Tribunal, but only if there has been an error of law (see Chapter 58).
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