Upper Tribunal (Tax and Chancery Chamber)

Administered by HM Courts & Tribunals Service

1. Appeal to the tribunal
2. Refer a financial service or energy market decision

What the Upper Tribunal (Tax and Chancery Chamber) does

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 the Upper Tribunal (Tax and Chancery Chamber)

General enquiries

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

Email

uttc@justice.gov.uk

Telephone

020 7612 9730

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