As part of a wider programme of tribunal reform led by the
Tribunals Service of the Ministry of Justice, the Tribunals, Courts
and Enforcement Act 2007 (“TCEA”) created a new
tribunal system to replace some 70 tribunals dealing with a wide
range of matters.
TCEA put in place a framework for a new two-tier tribunal
system with specialist Chambers handling particular types of
appeal.
From 1 April 2009 one of these, the Tax Chamber, brings
together matters previously heard by the General and Special
Commissioners, the VAT & Duties Tribunal and the Section 704
ITA 2007 and Section 706 ICTA 1988 tribunals.
Tax credits, child benefit and non-tax child trust fund
appeals were transferred to the Social Entitlement Chamber of the
new tribunal on 3 November 2008. Tax credit appeals will transfer
into the Tax Chamber once the reforms have bedded down.
The new tribunal system consists of two tiers
The First-tier Tribunal hears most appeals in the first
instance. Decisions of the First-tier Tribunal may be appealed to
the Upper Tribunal on a point of law if the First-tier Tribunal or
Upper Tribunal gives permission (or leave, in Northern Ireland).
The Upper Tribunal replaced the High Court in England and Wales for
tax appeals and will also consider appeals in Scotland and Northern
Ireland.
Appeals against the decisions of the Upper Tribunal are made
to the relevant appellate court on point of law and with permission
(or leave, in Northern Ireland) from the Upper Tribunal or relevant
appellate court. The relevant appellate court is the Court of
Appeal in England and Wales, the Court of Session in Scotland, and
the Court of Appeal in Northern Ireland.
A small number of appeals may be heard by the Upper Tribunal
in the first instance. These will be appeals falling within the
Complex category of tribunal case see
ARTG8060 and
ARTG8350, where the parties agree and
with the consent of the President of the Tax Chamber and of the
President of the Finance and Tax Chamber in the Upper Tribunal.
From 1 April 2009, at the same time as appeals against HMRC
tax decisions transferred into the Tax Chamber, HMRC introduced a
new statutory review process; see
ARTG4000 onwards for appealable tax
decisions, with the aim of resolving disputes more quickly and
cost- effectively.
As well as appeals, applications formerly made to the
previous tax tribunals are made to the new tribunal, see
ARTG8000.
The Tax Chamber has been in operation since 1 April 2009;
the Social Entitlement Chamber has been in operation since 3
November 2008. This guidance applies with effect from 1 April
2009.
