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.
First-tier Tribunal (Tax Chamber)
Upper Tribunal (Tax and Chancery)
Court Judgments
Tribunal Decisions Database
HMCTS Guidance
BAILII Legal Resources
Why These Resources Matter
First-tier Tribunal (Tax Chamber)
The First-tier Tribunal (Tax Chamber) is an independent tribunal that hears disputes between taxpayers and HMRC. It considers appeals relating to tax assessments, penalties, information notices and other HMRC decisions. Tribunal decisions are based on the evidence presented and the relevant legislation.
Upper Tribunal (Tax and Chancery)
The Upper Tribunal hears appeals from decisions made by the First-tier Tribunal where there is a point of law or significant legal issue to consider. Decisions made by the Upper Tribunal can have wider implications and may provide important guidance on the interpretation of tax legislation.
Court Judgments
Court judgments from higher courts help shape the interpretation and application of tax law. These decisions provide authoritative guidance on legal principles and may influence how HMRC, tribunals and taxpayers approach similar issues in future cases.
Tribunal Decisions Database
Tribunal decisions databases provide access to published decisions from the Tax Chamber and related courts. Reviewing previous cases can help businesses and advisers understand how disputes have been resolved and identify relevant legal principles and precedents.
HMCTS Guidance
HM Courts and Tribunals Service (HMCTS) guidance explains tribunal procedures, hearing arrangements, filing requirements and other practical information for those involved in tribunal proceedings. These resources can help taxpayers understand what to expect during the appeals process.
BAILII Legal Resources
The British and Irish Legal Information Institute (BAILII) provides free access to a wide range of court and tribunal decisions. It is a useful resource for researching case law, understanding legal developments and locating judgments relevant to tax and compliance matters.
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.
Last Reviewed: June 2026