5. Appeals to the courts
You and your employer can appeal against the decision of the Upper Tribunal to the Court of Appeal (the Court of Session in Scotland) if the tribunal made an ‘error of law’ – ie, it interpreted the law incorrectly.
1s13(2) TCEA 2007; reg 12(2) SSC(DA) RegsYou must apply for permission to appeal, which is only granted if certain conditions are met (see
here). Your application should normally be made to the Upper Tribunal within one month of the date it sent you written reasons for its decision. This time limit can be extended with the tribunal’s permission.
2r44 TP(UT) Rules See
here for further details on appealing to the courts.