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First-tier Tribunal (Tax)
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The Tax Chamber of the First-tier Tribunal was established on 1 April 2009. It replaces the four former separate Tax Tribunals, namely:
• the General Commissioners;
• the Special Commissioners;
• VAT & Duties; and
• Section 706 Tribunals.
The Tax Chamber is independent of HMRC and hears most appeals against decision of HMRC in relation to tax. The onward appeal from the First-tier Tribunal (Tax) is to the Upper Tribunal (Finance and Tax).
Appeals are heard by panels that are constituted according to the needs of the case, and may be heard by legally qualified Judges, non-legally qualified expert Members or a mix of the two. The jurisdiction of the tax tribunal is UK-wide, and hearings are held in Tribunal Service venues across the United Kingdom.