Appeal to the tax tribunal
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Legislation and previous decisions
Read the rules the tribunal must follow and its decisions on previous cases.
Previous decisions
Search for tax tribunal decisions to see how and why they were made.
Legislation
The tribunal must follow the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.
Read the practice direction and practice statements for more detailed guidance.
The tribunal was set up by the Tribunals, Courts and Enforcement Act 2007 and Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009.