Chapter DANSP03000

CourtHM Revenue & Customs
Record NumberDANSP03000
Published date15 April 2016

The Tribunal Procedure (Upper Tribunal) (Tax Chamber) Rules 2008 (SI 2008 No 2698) came into force on 3 November 2008.

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 Upper Tribunal in proceedings allocated to various Chambers including the Tax Chamber. The Tax Chamber deals with National Insurance contributions and statutory payment appeals.

They were amended by The Tribunal Procedure...

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