Upper Tribunal

A5.611 Function

Tax appeals may go to the Tax and Chancery Chamber of the Upper Tribunal which has taken over the appellate work formerly dealt with in the High Court's Chancery Division in England, Wales and Northern Ireland and the Court of Session in Scotland. The Upper Tribunal is a superior court of record1 and hears:


    •     predominantly, appeals and applications for permissions to appeal from the decisions of the First-tier Tribunal; subject to specific minor statutory exceptions, the right of appeal to the Upper Tribunal is on a point of law only (see A5.610)2;


    •     some

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