Commentary

A3.705 Tax Chamber of the First-tier Tribunal

Administration and compliance

A3.705 Tax Chamber of the First-tier Tribunal

A3.705 Tax Chamber of the First-tier Tribunal

With effect from 1 April 2009, the rights of appeal that were previously to the General Commissioners, Special Commissioners, VAT & Duties Tribunal and Section 706/04 Tribunal are now to the Tax Chamber of the First-tier Tribunal. From the same date, the right of appeal in Tax Credit cases is to the Social Entitlement Chamber, although the government has expressed its intention that in the longer term these will be heard in the Tax Chamber1. The functions of the Tax Chamber are set out in a statutory instrument2.

All appeals are made to the

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