About us
The Tax Chamber of the First-tier Tribunal was established on 1 April 2009. It replaces the four former separate Tax Tribunals, namely:
- the General Commissioners;
- the Special Commissioners;
- VAT & Duties; and
- Section 706 Tribunals.
The Tax Chamber is independent of HMRC and hears most appeals against decision of HMRC in relation to tax. The onward appeal from the First-tier Tribunal (Tax) is to the Upper Tribunal (Finance and Tax).
Appeals are heard by panels that are constituted according to the needs of the case, and may be heard by legally qualified Judges, non-legally qualified expert Members or a mix of the two. The jurisdiction of the tax tribunal is UK-wide, and hearings are held inTribunal Service venues across the United Kingdom.
What you can expect from us
When dealing with a matter before the First-tier Tribunal (Tax), we will;
- deal with correspondence within five working days of receiving it;
- register new appeals and references within 10 working days of receiving them;
- send decisions to parties of the appeal within five working days of signature by the Judge. The Judge will sign (but not date) the decision once it has been agreed. This can typically be about one or two months after the last day of hearing. The decision will bear the date that it is formally released to the parties of the appeal; and
- send decisions to public subscribers (individuals, or organisations, who are not directly associated with the appeal and have requested a copy of the decision) within 10 working days of informing the parties of the outcome of the appeal
Transitional Appeal Guidance
Arrangements for appeals before Special Commissioners of Income Tax, VAT & Duties Tribunal and Section 706/04 Tribunals
From 1 April 2009 appeals against decisions of Her Majesty's Revenue and Customs (HMRC) that are currently heard by these Tribunals will be heard by the First-tier Tribunal (Tax). This guidance is to help Tribunal users understand what will happen to their appeal where it is still before (i.e. has been made to, but has not been decided by) one of the above Tribunals on 1 April 2009.
There is separate, companion guidance for appeals that are either listed before the General Commissioners, or would have been listed before the General Commissioners of Income Tax prior to 1 April.
From 1 April, your case will proceed as a case before the new First-tier Tribunal (Tax). This means that that the procedural rules of the new First-tier Tribunal (Tax) will apply.
However, the Tribunal has the discretion to dis-apply some or all of the new procedural rules and to apply some or all of the old procedural rules. In exercising this discretion, the Tribunal would be guided by the aim of dealing with the proceedings fairly and justly.
The Tribunal may not, however, make an Order for Costs where such an order could not have been made prior to 1 April.
There is also transitional guidance from HMRC. This sets out the position where a decision has been made prior to 1 April, and where no Tribunal proceedings have yet been started in relation to that decision, as well as transitional arrangements in relation to the "Sheldon Practice". This guidance is available on the HM Revenue & Customs (HMRC) website.
Transitional Appeal Guidance
Special arrangements for General Commissioners of Income Tax, appeals
From 1 April 2009 appeals against decisions of Her Majesty's Revenue and Customs (HMRC) which are currently heard by the General Commissioners of Income Tax (GCIT), will be heard by a manifestly independent judicial Tax Tribunal. Administrative support to the tribunal will be provided by the Tribunals Service, an executive agency of the Ministry of Justice.
Appeals will continue to be heard by the GCIT until 31 March. Those appeals which are ready for listing, but which the GCIT are unable to hear by 31 March will, as a transitional measure, be sent to the Tribunals Service, who will arrange a hearing. The hearings will take place at one of the Tribunals Service's national network of hearing venues.
If your appeal is to be heard by the new tribunal, we will write to you acknowledging receipt of the appeal along with a date and venue for the hearing. Appeals will not be heard until after the 1 April.
Guidance on what to expect at a tribunal hearing will be included in our leaflet, How to Appeal- "About your Hearing" which will be sent to you along with the hearing notification and will be available on a new tax tribunal website from 1 April 2009.
If you have any questions regarding your appeal or the transitional rules, you will be able to call the Tax Appeals Central Processing Centre as contact details will be provided on the hearing notification.
From 1 April the legislation which governs the way HMRC handle tax appeals is also changing. You can find further information in factsheet HMRC1. The factsheet can be found on the HM Revenue & Customs (HMRC) website or by phoning the SA order line on 0845 900 0404.
