The First-tier Tribunal (Tax) hears appeals against decisions relating to tax made by Her Majesty’s Revenue and Customs (HMRC), Border Force (in connection with seized goods) and the National Crime Agency (in connection with suspected money laundering). It was created on 1 April 2009, replacing four former separate tax tribunals – the General Commissioners of Income Tax, the VAT and Duties Tribunal, the Special Commissioners of Income Tax and the Section 704/706 Tribunal. This section of the GOV.UK web site has information on the appeal procedure with links to forms, guidance, practice directions, practice statements and legislation. The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 are available in an unofficial consolidated version which incorporates amendments. There is also a link to a database of decisions 2002 onwards (searchable April 2003 onwards), together with a few earlier ones, on the Courts and Tribunals Judiciary web site.