Work of the First-Tier Tribunal Tax Chamber

The First-Tier Tribunal Tax Chamber is responsible for handling appeals against some decisions made by HMRC relating to:

  • Income Tax
  • PAYE tax
  • Corporation Tax
  • Capital Gains Tax
  • National Insurance Contributions
  • Statutory Sick Pay
  • Statutory Maternity Pay
  • Inheritance Tax
  • VAT
  • Excise duty
  • Customs duty

The First-Tier Tribunal Tax Chamber also handles some appeals relating to goods seized by either HM Revenue and Customs or Border Force and against some decisions made by the National Crime Agency.