The tribunal was re-structured from 1 April 2009 as part of the alignment and unification of the administration of appeals, under the Tribunals, Courts and Enforcement Act 2007 (TCEA 2007), sponsored by the Ministry of Justice (MoJ; following the 2001 report by Sir Andrew Leggatt.

The Tax Tribunal is a two-tier system, which replaced the VAT and Duties Tribunals and the General and Special Commissioners with the First-tier Tribunal (FTT) and the Upper Tribunal (UT). The High Court, as the court which heard appeals from the VAT and Duties Tribunal, was also replaced by the UT.

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