The First-tier Tribunal (Tax) was established on 1 April 2009, replacing four former separate tribunals – the General Commissioners of Income Tax, the VAT and Duties Tribunal, the Special Commissioners of Income Tax and the Section 704/706 Tribunal. The decisions database here on the Tribunals Judiciary site includes decisions of the First-tier Tribunal (Tax) and also of the defunct tribunals, 2002 onwards (searchable April 2003 onwards), with a few selected earlier decisions.
Legal resources selected & annotated by Inner Temple Library
