Tax law is ultimately interpreted and applied by the courts and tribunals. Decisions of the First-tier Tribunal, Upper Tribunal and higher courts can provide important guidance on how tax legislation is applied in practice.
This page provides access to official resources relating to tax tribunals, published decisions and case law relevant to business tax, VAT, compliance checks and dispute resolution.
Key Resources
• First-tier Tribunal (Tax Chamber)
• Upper Tribunal (Tax and Chancery)
• Court Judgments
• Tribunal Decisions Database
• HMCTS Guidance
• BAILII Legal Resources
Why These Resources Matter
Case law helps explain how tax legislation is interpreted and applied in real situations. Tribunal decisions may provide useful context where businesses are seeking to understand how similar issues have been considered by independent courts and tribunals.
Businesses should always consider the specific facts of their own circumstances and seek appropriate professional advice where necessary.
Related Guidance
• Review, Appeal & ADR
• HMRC Compliance Checks
• Information Notices
• Taxpayer Rights
• Working With HMRC
Official Sources
First-tier Tribunal (Tax Chamber)
https://www.gov.uk/courts-tribunals/first-tier-tribunal-tax
Upper Tribunal (Tax and Chancery Chamber)
https://www.gov.uk/courts-tribunals/upper-tribunal-tax-and-chancery-chamber
Find Case Law
https://caselaw.nationalarchives.gov.uk
HM Courts & Tribunals Service
https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service
BAILII
https://www.bailii.org