Legislation: Tribunal Procedure (Upper Tribunal) (Tax Chamber) Rules 2008
The Tribunal Procedure (Upper Tribunal) (Tax Chamber) Rules 2008 (SI 2008 No 2698) came into force on 3 November 2008.
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.
The Rules govern the practice and procedure to be followed in the Upper Tribunal in proceedings allocated to various Chambers including the Tax Chamber. The Tax Chamber deals with National Insurance contributions and statutory payment appeals.
They were amended by The Tribunal Procedure (Amendment) Rules 2009 (SI 2009 No 274) with effect from 1 April 2009. They 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.