Commentary

A3.706 Tax and Chancery Chamber of the Upper Tribunal

Administration and compliance

A3.706 Tax and Chancery Chamber of the Upper Tribunal

A3.706 Tax and Chancery Chamber of the Upper Tribunal

The function of the Tax and Chancery Chamber of the Upper Tribunal is primarily, although not exclusively, to hear appeals against the decisions of the First-tier Tax Chamber. The Tax and Chancery Chamber takes over the appellate function that was formerly carried out by the High Court's Chancery Division in England and Wales. Onward appeal to the Upper Tribunal is new for Scotland and Northern Ireland, as the appeal from the tax tribunals was previously direct to the Court of Session in Scotland and the Court of Appeal in Northern Ireland. They now have the same layers of appeal as the rest of the United Kingdom. The functions of the Tax and Chancery Chamber are set out in a

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