Tax Tribunals

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Tax tribunals in the UK are independent judicial bodies that resolve disputes between taxpayers and HMRC (His Majesty’s Revenue and Customs). If you disagree with a tax decision made by HMRC such as an assessment, penalty, or refusal of a claim you can appeal to a tax tribunal.

Here’s a breakdown of what tax tribunals are and how they work:

What Is a Tax Tribunal?

A tax tribunal is not part of HMRC.
It’s part of the First-tier Tribunal (Tax Chamber) and, in some cases, the Upper Tribunal (Tax and Chancery Chamber)
Its job is to resolve disputes fairly and impartially

Types of Tax Tribunals

There are two main levels:

First-tier Tribunal (Tax Chamber)

Hears most appeals against HMRC decisions.
Examples of what it handles:
Income Tax
Corporation Tax
VAT
PAYE
Penalties
Capital Gains Tax
Panels may include legal and financial experts, depending on case complexity.
It's usually the **first step** in the appeals process.

Upper Tribunal (Tax and Chancery Chamber)

Hears appeals on points of law from the First-tier Tribunal.
Can set legal precedents.
More formal and often involves legal representation.

Common Disputes Heard in Tax Tribunals

Incorrect tax assessments
Disallowed expense claims
VAT refunds or penalties
IR35 status disputes
HMRC refusals of reliefs or allowances

Tax Tribunal Process

Internal Review (optional): Before going to a tribunal, you can ask HMRC for a review by another officer.
Submit an Appeal You must appeal to the tribunal (usually within 30 days of HMRC’s decision).
Case Categorisation: Your case will be placed in one of these categories:
- Default Paper (simple, decided on documents only)
- Basic
- Standard
- Complex
Hearing (if needed): You can attend in person or online; you may represent yourself or have a legal adviser.
Decision: The tribunal will make a binding judgment.

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