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HMRC internal manual

Appeals reviews and tribunals guidance

First-tier and Upper Tribunals: Introduction: Composition of tribunals

Many tribunal cases will be decided by just one judge. Some more complicated cases may have one or two additional members.

Most cases in the default paper or basic categories will be considered by non-legal members of the tribunal. This means members that are not legally qualified but have other relevant professional qualifications, such as accountancy or surveying.