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M decisions of Tax and Charity cases of the First-tier Tribunal. The Upper Tribunal consists of specialist judges appointed by the Lord Chancellor. Some are also judges in the Courts, including the High Court. Form FTC1 is to be used for applying to the Upper Tribunal for permission to appeal against a decision of a First-tier Tribunal, when that Tribunal has refused the application. It should also be used for appealing to the Upper Tribunal if the First-tier Tribunal has already granted permiss.

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