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»Ê¹ÚÌåÓýapp Tribunal Procedure (Upper Tribunal) (Tax Chamber) Rules 2008 (SI 2008 No 2698)

Part 1 of the Tribunals, Courts and Enforcement Act 2007 established a new tribunal structure comprising a First-tier Tribunal and an Upper Tribunal. Appeal functions are assigned to chambers within the tribunals.

»Ê¹ÚÌåÓýapp Rules govern the practice and procedure to be followed in the Upper Tribunal in proceedings allocated to various Chambers including the Tax Chamber. »Ê¹ÚÌåÓýapp Tax Chamber deals with National Insurance contributions and statutory payment appeals.

»Ê¹ÚÌåÓýappy were amended by »Ê¹ÚÌåÓýapp Tribunal Procedure (Amendment) Rules 2009 (SI 2009 No 274) with effect from 1 April 2009. »Ê¹ÚÌåÓýappy made amendments to deal with cases allocated to the Finance and Tax Chamber of the Upper Tribunal (known as the Tax and Chancery Chamber of the Upper Tribunal with effect from 1 September 2009).

For more information about the Rules refer to the Appeals, Review and Tribunal guidance.