This guidance applies only to matters considered in the Tax
Chamber.
Appeals against matters such as tax credits, child benefit
and child trust fund decisions are heard by the Social Entitlement
Chamber, and this guidance does not cover those appeals.
Appeals against Valuation Office decisions that do not
relate to taxes administered by HMRC will be heard by a Valuation
Tribunal, administered by the
Valuation Tribunals Service.
This guidance does not cover those appeals, but it does
cover appeals relating to tax decisions where a property valuation
is required, for example decisions relating to capital gains
tax.
