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; www.justice.gov.uk) 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.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.