From 1 April 2009 the four existing Tax Appeals Tribunals have been replaced by a new Tax Chamber of the First-Tier Tribunal, with a right of appeal with permission to a new Finance and Tax Chamber in the Upper Tribunal. The new system applies to the whole range of direct and indirect taxes.
This new title reflects the new system and therefore applies to both direct and indirect taxes. It guides the reader through the whole appeals process from start to finish, providing a review of the new system.
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