Upper Tribunal Tax and Chancery Chamber Help for users

Tax and Chancery Chamber (Upper Tribunal)Educational

The Upper Tribunal Tax and Chancery Chamber (UTTCC) principally decides appeals on points of law from the First-Tier Tribunal Tax Chamber. It has a limited judicial review jurisdiction in relation to certain non-appealable decisions of the First Tier Tribunal. Judicial review applications commenced before the Administrative Court are sometimes transferred to the UTTCC where the subject matter falls within its specialist jurisdiction. The UTTCC also hears various other matters. These include references in financial services cases of decisions of the Financial Conduct Authority, the Pensions Regulator and the Prudential Regulation Authority, as well as appeals against penalties imposed by HM Treasury for breaches of financial sanctions.

The administrative staff of the UTTCC are based in the Rolls Building in London. The salaried UTTCC judges are based in the Rolls Building and the Royal Courts of Justice, London. There are also a number of deputy UTTCC judges based around the UK. The bulk of in-person hearings take place in either the Rolls Building or Royal Courts of Justice in London. Hearings might also be listed at other main hearing centres such as Edinburgh, Belfast, Cardiff and Manchester depending on the location of the parties.

Appeals and judicial review applications in tax cases are generally assigned to two judges, either two upper tribunal judges or one upper tribunal judge and a high court judge (or the equivalent in Scotland). References in financial services cases are generally assigned to a tribunal judge sitting with two tribunal members. Case management, applications, and renewal of permission to appeal hearings are dealt with by a single upper tribunal judge.

Certain matters, mostly applications for permission to appeal and other case management matters such as extensions of time, are dealt with in the first instance on the papers. Substantive appeals, references, and substantive applications for judicial review will normally be determined at an in person hearing. Case management and applications hearings, and applications for permission to appeal at an oral hearing which usually last no longer than a day, will normally be heard remotely by video. If parties disagree with the form of hearing or the venue proposed by the tribunal they should provide their reasons and the matter will then be determined by a judge.

The documents for the appeal or hearing will normally, unless agreed or specified otherwise with the tribunal, need to be sent in digital form whether the hearing is in person or remote (see guidance notes on electronic bundles[1])

Further information on UTTC, forms, and more specific guidance is available at https://www.gov.uk/courts-tribunals/upper-tribunal-tax-and-chancery-chamber .

[1] https://www.judiciary.uk/wp-content/uploads/2021/01/Guidance.pdf (at Annex 1)