The allocation of cases to the different chambers of the First-tier Tribunal is determined by the First-tier Tribunal and Upper Tribunal (Chambers) Order 2010.

HMRC decisions appealed to the Tax Chamber

Appeals against most appealable decisions by HMRC and the Welsh Revenue Authority are heard in the Tax Chamber.

These include appeals against the following:

decisions under s. 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (or decisions varying or superseding such decisions); these cover for example:

National Insurance – whether someone was an earner and if so, which category of earner;

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