Upper Tribunal (Tax and Chancery Chamber)
The Tax and Chancery Chamber is responsible for handling appeals for certain decisions made by First-Tier Tribunal (Tax), for cases about tax and General Regulatory Chamber for cases about charities.
They also handle appeals against certain decisions made by the Financial Conduct Authority; the Prudential Regulation Authority; Secretary of State for International Trade or the Trade Remedies Authority; the Pensions Regulator; the Bank of England; HM Treasury and Ofgem.
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 2016.
You can read more about it on the Tax and Chancery Chamber page of HM Courts and Tribunals Service website.
Coverage on Find Case Law
Date range — 2016 to 2026
What’s included — We currently hold 331 documents from 2016 to 2026.
You may be able to find older Tax and Chancery Chamber decisions on the Courts and Tribunals Judiciary website.
Recent judgments
| Case name | Neutral citation | Handed down |
|---|---|---|
| Top-Notch Accountants Limited v The Commissioners for HMRC | Neutral citation [2026] UKUT 213 (TCC) | Handed down 08 Jun 2026 |
| Barclays Bank PLC v The Commissioners For HMRC | Neutral citation [2026] UKUT 212 (TCC) | Handed down 08 Jun 2026 |
| Barclays Services Corporation & Anor v The Commissioners For HMRC | Neutral citation [2026] UKUT 211 (TCC) | Handed down 08 Jun 2026 |
| Queenscourt Limited v The Commissioners for HMRC | Neutral citation [2026] UKUT 195 (TCC) | Handed down 19 May 2026 |
| Michael Nielson v The Commissioners for HMRC | Neutral citation [2026] UKUT 193 (TCC) | Handed down 18 May 2026 |
Search this tribunal
Use the search box to find specific cases from the Upper Tribunal (Tax and Chancery Chamber), or visit Advanced search to combine tribunal filters with other search criteria.
Questions about judgments from this tribunal
Please note that neither Find Case Law or The National Archives are responsible for the content of any tribunal judgments provided to us by the Upper Tribunal (Tax and Chancery Chamber).
If you have any queries concerning a judgment from this tribunal, please contact them directly.