Direct tax concerns elements such as income, capital gains or inheritance tax.
Indirect tax decisions such as VAT, excise duty and customs duty can also be appealed.
However, it should be noted that tribunals have the option to strike out an appeal and in recent years, the DWP issued guidance which urged decision makers to ask tribunals to strike out appeals where, in the view of the decision maker(s), there are no reasonable prospects of success.
In short, a decision to strike out an appeal will have the effect that it brings the proceedings to a firm end, leaving the original decision maker’s decision in force.
READ MORE: Free bus pass: Start time limits reintroduced across the UK