Upper Tribunal (Tax and Chancery Chamber)

Administered by HM Courts & Tribunals Service

What we do

We’re responsible for handling appeals for certain decisions made by:

• First-tier Tribunal (Tax), for cases about tax
• General Regulatory Chamber, for cases about charities

We also handle appeals against certain decisions made by:

• Financial Conduct Authority
• Prudential Regulation Authority
• Pensions Regulator
• Bank of England
• HM Treasury
• Ofgem

Who we are

We are one of 4 chambers of the Upper Tribunal which settles legal disputes and is structured around particular areas of law.

Tribunal information

• Forms and further guidance
• Procedure rules
• Practice directions and statements
• Register of cases
• Daily cause list (Rolls Building)
• Daily cause list (Royal Courts of Justice)
• Previous decisions
• Complaints procedure

Contact Upper Tribunal (Tax and Chancery Chamber)

General enquiries

Upper Tribunal (Tax and Chancery Chamber)
5th Floor
Rolls Building
Fetter Lane
London
EC4A 1NL

Email uttc@hmcts.gsi.gov.uk

Telephone 020 7612 9730

Opening hours and facilities:
https://courttribunalfinder.service.gov.uk/courts/rolls-building