First-tier Tribunal (Tax Chamber)

The First-tier Tribunal (Tax Chamber) is a UK judicial body that reviews and resolves disputes related to taxation, such as income tax, VAT, and other fiscal matters. It functions as an independent, specialized court where individuals or organizations can challenge decisions made by HM Revenue & Customs (HMRC). Its role is to ensure that tax issues are fairly and legally settled without the need for complex court proceedings, providing a formal but accessible process for resolving tax disagreements efficiently and impartially.