Upper Tribunal (Tax and Chancery Chamber)

The Upper Tribunal was established on 1 April 2009 as a superior court of record with UK-wide jurisdiction. Its Tax and Chancery Chamber hears appeals from decisions of the First-tier Tribunal in tax, land registration and charity cases, and also (after taking over on 6 April 2010 the functions of the former Financial Services and Markets Tribunal and Pensions Regulator Tribunal) from decisions of the Financial Conduct Authority and other organisations involved in the regulation of financial services. This section of the GOV.UK web site has information on the appeal process, with links to forms and guidance; registers of forthcoming hearings; procedural rules and practice directions; and decisions 2002 onwards.