First-tier Tribunal (Tax)

The First-tier Tribunal (Tax) is a specialized court in the UK that handles disputes between taxpayers and HM Revenue & Customs (HMRC). It reviews cases related to taxes, such as income tax, corporation tax, and VAT, offering an impartial venue for resolving disagreements over tax assessments, penalties, or compliance issues. Its purpose is to ensure fair and accurate tax decisions, providing individuals and businesses with a formal process for appeal before any further legal action. The tribunal's decisions are binding and help maintain the integrity of the UK's tax system.