Upper Tribunal (Tax and Chancery)

The Upper Tribunal (Tax and Chancery) is part of the UK's judicial system that reviews decisions made by government departments, such as tax authorities or other agencies related to financial and legal disputes. It functions as an appellate body, providing a fair and independent review of cases where individuals or organizations believe decisions were incorrect or unfair. Its role is to ensure that decisions are lawful and reasonable, helping uphold justice in complex legal, tax, and financial matters without involving the traditional court process early on.