First-tier Tribunal (Tax Chamber)
The 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 and Customs Duty.
They also handle 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 and the Gambling Commission.
This tribunal began to regularly transfer decisions to The National Archives in 2022. The oldest decision from this tribunal included in Find Case Law is from 2009.
You can read more about it on the Tax Chamber page on the HM Courts and Tribunals Service website.
Coverage on Find Case Law
Date range — 2009 to 2026
What’s included — We currently hold 9,771 documents from 2009 to 2026.
Transfer method — This tribunal began regularly transferring decisions to The National Archives in 2022. The oldest judgment from this tribunal included in Find Case Law is from 2009. Decisions from 2009–2022 were sourced from other collections.
You may be able to find older Tax Chamber decisions on the Courts and Tribunals Judiciary website.
Recent judgments
| Case name | Neutral citation | Handed down |
|---|---|---|
| Visu Tech Limited v The Commissioners for HMRC | Neutral citation [2026] UKFTT 1136 (TC) | Handed down 06 Aug 2026 |
| Tanglewood Care Services Limited v The Commissioners for HMRC | Neutral citation [2026] UKFTT 1137 (TC) | Handed down 06 Aug 2026 |
| 247 Jobline Limited v The Commissioners for HMRC | Neutral citation [2026] UKFTT 1146 (TC) | Handed down 06 Aug 2026 |
| Andrew Burridge v The Commissioners for HMRC | Neutral citation [2026] UKFTT 1127 (TC) | Handed down 05 Aug 2026 |
| Richard Bates v The Commissioners for HMRC | Neutral citation [2026] UKFTT 1135 (TC) | Handed down 05 Aug 2026 |
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Understanding First-tier Tribunal (Tax Chamber) judgments
Each chamber of the First-tier Tribunal is headed by a Chamber President who is appointed to the role by the Senior President of Tribunals.
About First-tier Tribunal (Tax Chamber)
The First-Tier Tribunal Tax Chamber is one of the seven Chambers of the First-tier Tribunal. It deals with disputes concerning tax.
Questions about judgments from this tribunal
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