Jurisdiction(s):
United Kingdom

FTT (Tax Chamber) jurisdiction: statutory scope, appellate vs supervisory functions, public law and JR limits, open justice, adversarial/inquisitorial approach, and equitable remedies in UK tax appeals

Published by a LexisNexis Tax expert

Practice notes

This Practice Note

This Practice Note is authored by Anne Redston, Barrister. It expresses her personal view; she is not authorised to represent the Tribunals Service or the judiciary.

This Practice Note discusses:

which taxes and other areas fall within the jurisdiction of the First-tier Tribunal (Tax Chamber) (FTT)
the legislative foundations for the FTT’s jurisdiction
the FTT’s inherent power to rule on issues of open justice
the FTT operating in both adversarial and inquisitorial modes
the FTT’s appellate role and its supervisory function
matters outside the FTT’s remit
when the FTT may exercise judicial review (JR) jurisdiction
practicalities where a case raises both public law and revenue law points
the FTT’s equitable jurisdiction

This Practice Note, together with the other notes on appealing to the FTT, is a summary only and does not address every circumstance. You may need additional advice concerning your client’s appeal position. Notably, none of these notes deals with appeals or reviews of decisions made by Revenue Scotland relating to any of the Scottish devolved taxes in respect of which the First-tier Tribunal for Scotland...

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Anne Redston

Anne Redston is consultant editor of Tolley’s Yellow Tax Handbook and a judge of the Upper Tribunal (Tax and Chancery Chamber) and of the First-tier Tribunal sitting in the Tax and Social Entitlement Chambers. Her contributions to TolleyGuidance and LexisPSL Tax are her personal view as she is not authorised to write on behalf of the Tribunals Service or the judiciary. Anne was until 2021 a tenant at Temple Tax Chambers from where she practised as a barrister, advising on a wide range of tax issues including employment and personal tax, VAT, social security and customs duties. As well as being a barrister, she is a Chartered Accountant and Chartered Tax Adviser, and a Fellow of both Institutes....

Web page updated on 21/05/2026

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