Rules & Legislation

The Rules below govern the administration of appeals to the Upper Tribunal (Tax and Chancery)

• The Tribunal Procedure (Upper Tribunal) Rules 2008 SI 2698/2008
  (Link to the Office of Public Sector (OPSI) website)
  
  
• The Tribunal Procedure (Amendment) Rules 2009
  (Link to the Office of Public Sector (OPSI) website)
  
  
• The Tribunal Procedure (Amendment No.2) Rules SI 2009/274 and SI 2009/1975
  (Link to the Office of Public Sector (OPSI) website)