946. First-tier Tribunal (Tax Chamber) and Upper Tier Tribunal (Tax and Chancery Chamber).

The VAT and duties tribunals1 were abolished on 1 April 20092 and all functions, except those allocated to the Social Entitlement Chamber or the Tax and Chancery Chamber of the Upper Tier Tribunal (Tax and Chancery Chamber)3, relating to the appeal, application, reference or other proceeding in respect of a function of the Commissioners for Her Majesty's Revenue and Customs are now allocated to the First-tier Tribunal (Tax Chamber)5.

The Upper Tier Tribunal (Tax and Chancery Chamber) is allocated all functions relating to an appeal against a decision of the First-tier Tribunal (Tax Chamber)