Chapter 1 Introduction Chapter 2 The Tribunal Chapter 3 Jurisdiction in direct tax appeals Chapter 4 Jurisdiction in indirect tax appeals Chapter 5 Penalty appeals Chapter 6 The first instance jurisdiction of the Upper Tribunal Chapter 7 The judicial review jurisdiction of the Upper Tribunal Chapter 8 The Scottish Tax Tribunals Chapter 9 Review by HMRC Chapter 10 Payment and postponement of payment of the amount in dispute pending determination of an appeal Chapter 11 Starting an appeal Chapter 12 Appeal documentation Chapter 13 Allocation of appeals Chapter 14 Case management directions Chapter 15 Striking out an appeal and sanctions for failure to comply or co-operate Chapter 16 Preparation for the hearing Chapter 17 The hearing Chapter 18 Settling an appeal by agreement and withdrawing an appeal Chapter 19 Challenging a decision of the First-tier Tribunal Chapter 20 Challenging a decision of the Upper Tribunal and further appeals Chapter 21 Costs Chapter 22 Interest Chapter 23 The impact of European Union law Chapter 24 References to the Court of Justice of the European Union Chapter 26 An overview of other remedies Chapter 27 Alternative Dispute Resolution Chapter 28 Transitional provisions Appendices Appendix 1 Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, SI 2009/273 Appendix 2 Tribunal Procedure (Upper Tribunal) Rules 2008, SI 2008/2698 Appendix 3 Practice Directions and Practice Statements Appendix 4 Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015, SSI 2015/184 Appendix 5 HMRC Litigation and Settlement Strategy and Code of Governance for Resolving Tax Disputes Appendix 6 Legislative basis for HMRC review.