4. Appealing to the Upper Tribunal
You can appeal to the Upper Tribunal against a decision of the First-tier Tribunal if the First-tier Tribunal made an ‘error of law’. In some penalty appeals, you can also appeal about the amount of the penalty (see
here) without having to show an error of law.
Chapter
58 explains what an error of law is and how to appeal (see
here). The rules for tax credits are the same as those for benefits, except that if you disagree with the Upper Tribunal decision, it cannot be superseded but it can be revised in any of the ways described on
here, except because of an ‘official error’.