Chapter DANSP02900

CourtHM Revenue & Customs
Record NumberDANSP02900
Published date15 April 2016

The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009 No 273) (the Rules) came into force on 1 April 2009.

Part 1 of the Tribunals, Courts and Enforcement Act 2007 established a new tribunal structure comprising a First-tier Tribunal and an Upper Tribunal. Appeal functions are assigned to chambers within the tribunals.

The Rules govern the practice and procedure to be followed in the First-tier Tribunal in proceedings allocated to the Tax Chamber. The Tax Chamber deals with National Insurance contributions, employment status and statutory payment appeals.

The Rules contain

  • general powers and provisions including the tribunal’s general case management
  • the giving of directions, the power to...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT