TAX TRIBUNAL

Direct Taxes Tribunal

First Tier Tribunal

Indirect Taxes Tribunal

Upper Tier Tribunal

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The Tax Tribunal is part of the court system, an independent tribunal which holds jurisdiction over matters relating to tax. It is composed of two separate entities, the First-Tier tribunal, and the Upper Tribunal, and serves as an avenue of appeal against tax and VAT judgments made by HMRC. All cases are initially allocated to the First-Tier Tribunal, where your appeal will be heard by a judge. This hearing is heard in a public forum unless waived under exceptional circumstances. You are able to challenge decisions based on Direct Tax (Income Tax, Capital Gains Tax, PAYE tax, Corporation Tax, Inheritance Tax, National Insurance contributions, Statutory Maternity Pay, Statutory Sick Pay) or Indirect Tax (VAT, customs duties, and excise duties).

Cases held in the First-Tier Tribunal are generally allocated to a category, depending on the type of dispute. Default is for simple appeals which may not require a hearing. Basic types of appeal require a hearing, but it is of low complexity. Standard cases are governed in the same way as basic appeals, however, they require a greater level of management. Complex cases are when there is a lot more information being presented and is categorized as such especially when the financial sums involved are larger. If you are unhappy with the outcome of the First-Tier, it is possible to apply for an appeal to be made to the more serious Upper-Tribunal also. However, this is not an automatic right as you must first request this from the First-Tier.

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