Are First-Tier Tax Tribunal decisions binding?

Are First-Tier Tax Tribunal decisions binding?

Although previous tribunal decisions may offer an insight on a specific scenario, they are not binding on other tribunals. Nevertheless, Upper Tribunal decisions (and those of the Court of Appeal and Supreme Court) are legally binding.

What is a Tier 1 Tribunal?

The First-tier Tribunal hears appeals from citizens against decisions made by Government departments or agencies although proceedings in the Property Chamber are on a party –v- party basis as are proceedings in the Employment Tribunal.

Are tribunal Judgements binding?

The Court therefore held that the law declared by the highest court in the State is binding on authorities or tribunals under its superintendence and they cannot ignore it either in initiating a proceeding or deciding on the rights involved in such proceeding.

Does an Upper Tribunal decision set a precedent?

The Upper Tribunal is a superior court of record, giving it equivalent status to the High Court and meaning that it can both set precedents and can enforce its decisions (and those of the First-tier Tribunal) without the need to ask the High Court or the Court of Session to intervene.

Can Home Office appeal against First-tier Tribunal?

If the Home Office makes a decision that a person believes to be wrong, it may be possible to appeal to the First-tier Tribunal (Immigration and Asylum Chamber) against the decision.

How much does a First-tier Tribunal cost?

There is a fixed fee of £100 for most applications to the tribunal. There are arrangements in place for the fee not to be charged in some circumstances, for example if you are receiving certain benefits.

How does the first tier Tribunal work in Scotland?

The First-tier Tribunal decides appeals against Revenue Scotland decisions, whereas the Upper Tribunal decides appeals on a point of law from decisions of the First-tier Tribunal, and the Scottish Courts and Tribunals Service (SCTS) provides administrative support for both.

Where can I find the decisions of the tax tribunal?

Search for tribunal decisions on cases heard by the First-tier Tribunal (Tax Chamber). You can search for decisions by: the name of the person or company involved with the case You can find decisions from the Upper Tribunal (Tax and Chancery Chamber) on the Tribunals Judiciary website.

When did the Scottish Tax Tribunal become part of the tax chamber?

The Tax Tribunals became part of this new structure on 24th April 2017, with the introduction of the First-tier Tribunal for Scotland Tax Chamber, while the Upper Tax Tribunal was amalgamated into the Upper Tribunal for Scotland.

Can a PDF hearing bundle be used by the tax chamber?

The Chamber President has also provided guidance for parties to achieve a level of consistency in the provision of PDF bundles for use by the Tribunal in hearings in the Tax Chamber. A PDF hearing bundle is a single document containing an organised collection of electronic copies of documents for use at the hearing of an appeal.