Appeals and disputes

The First Tier Tribunal (Tax) hears appeals against decisions relating to tax made by HMRC. Tax Chamber tribunal procedure rules can be read here. HMRC maintains a list of ongoing VAT appeals, many of which will directly or indirectly impact on charities.

The First Tier Tribunal (Charity) hears appeals against the decisions of the Charity Commission, applications for review of decisions of the Commission and considers references from the Attorney General or the Charity Commission on points of law.

Details on appeals to the Upper Tribunal (Tax and Chancery) can be found here.

Latest case law relating to charities can also be found on Bailii.


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