Tax and Chancery (Upper Tribunal) guidance
The Upper Tribunal is a Superior Court of Record. The Tax and Chancery Chamber has UK wide jurisdiction in tax cases and references against decisions of the Financial Conduct Authority, the Prudential Regulation Authority and the Pensions Regulator; for Charity and Land Registration cases its jurisdiction extends to England and Wales. The chamber also has the power of judicial review in certain instances.
The Upper Tribunal (Tax and Chancery Chamber) aims to assist those wishing to appeal against, or involved in decisions of the First–tier Tribunal in Tax, Charity and from 1 July 2013 Land Registration cases. It also aims to assist people wishing to refer matters relating to certain decisions of the Financial Conduct Authority, the Prudential Regulation Authority and the Pensions Regulator.
The Tax and Chancery Chamber also has the power to judicially review decisions in certain circumstances.
Regulation on Wholesale Energy Markets Integrity and Transparency (REMIT)
As of 29 June 2013 when the Great Britain Remit Regulations came into place the Upper Tribunal (Tax and Chancery Chamber) has had the power to deal with appeals against decisions in the following jurisdiction:
Regulation on Wholesale Energy Markets Integrity and Transparency (REMIT) - this Jurisdiction hears and decides appeals against decisions issued by Ofgem as part of their plans to implement the EU regulation on wholesale energy market integrity and transparency.
Please read the guidance which explains the process.
Electricity and Gas (Market Integrity and Transparency) (Enforcement etc.) Regulations (Northern Ireland) 2013 –right to refer NIAUR decisions to Upper Tribunal
EU Regulation 1227/2011 on wholesale energy market integrity and transparency (known as 'REMIT'), aims to create an efficient and effective oversight framework for Europe’s wholesale electricity and gas markets. The EU Regulation requires member states to put in place a proportionate and dissuasive penalty regime to deter wrong doing.
This regime was put in place for Northern Ireland by the introduction of Electricity and Gas (Market Integrity and Transparency) (Enforcement etc.) Regulations (Northern Ireland) 2013 which came into force on 31 August 2013. These Regulations mirror the Electricity and Gas (Market Integrity and Transparency) (Enforcement etc) 2013 introduced for England, Scotland and Wales.
Under the Electricity and Gas (Market Integrity and Transparency) (Enforcement etc.) Regulations (Northern Ireland) 2013, the Northern Authority for Utility Regulation (NIAUR) have be given investigatory powers to ensure they can investigate any suspected REMIT breach. NIAUR will also have the power to impose penalties for a breach of a REMIT requirement and/or require restitution.
Before taking action against any person, NIAUR must first issue a decision notice to that person. Under the Regulations, the person has the right to refer the matter to the Upper Tribunal
Please read the Rules for further information.
Making an appeal, application or reference
In tax, land registration and charity appeals you must apply to the First-tier Tribunal for permission to appeal before you fill in any forms. Please refer to the guidance you would have received on how to appeal.
The Tribunal’s permission is not required to bring a reference to the Upper Tribunal against a decision of the Financial Conduct Authority, the Prudential Regulation Authority, the Pensions Regulator or an Independent Valuer.
Information leaflets are available to help you to appeal or make a reference to the Upper Tribunal (Tax and Chancery Chamber). Please note that, in an appeal against a decision of the First-tier Tribunal, in the first instance, you will need to ask the First-tier Tribunal judge for permission to appeal.
Tax, Charity and Land Registration applications and appeals
The Tax and Chancery Chamber decides applications for permission to appeal and appeals on points of law from decisions of the First-tier Tribunal in tax, charity and Land Registration cases. In Land Registration cases it is also possible to appeal against the Tribunal’s decision on the facts in limited circumstances. In tax and charity cases it also has a limited first-instance jurisdiction if cases are transferred from the First-tier Tribunal.
Financial Services cases
The Upper Tribunal also hears references arising from decision notices issued by the Financial Conduct Authority, the Prudential Regulation Authority and the Pensions Regulator. The decision notices may cover a wide range of regulatory and disciplinary matters.
The firm or the individual to whom the notice is directed has the right to refer the matter to the Upper Tribunal. The Tribunal determines what the appropriate action is for the Financial Conduct Authority, Prudential Regulation Authority or the Pensions Regulator to take.
References against decisions of the Financial Conduct Authority and Prudential Regulation Authority
Such references may be related to:
- authorisation and permission
- penalties for market abuse
- disciplinary matters
- official listing
References arising from decisions made by the Pensions Regulator
References (but only in accordance with section 102 of the Pensions Act 2004) arising from decisions made by the Pensions Regulator in a determination notice or a final notice.
The chamber also has the power to judicially review decisions of:
- the First-tier Tribunal made where there is no right of appeal to the Upper Tribunal
- HMRC, except in social security matters assigned to the Social Entitlement Chamber of the First-tier Tribunal
- certain cases relating to the proceeds of crime
- the Financial Conduct Authority
- the Prudential Regulation Authority
- the Bank of England
- certain decisions relation to banking regulations
- a decision relating to the assessment of compensation or consideration under the Banking (Special Provisions) Act 2008
- a reference against decisions of the Pensions Regulator
- functions of the Charity Commission.
The judges of the Upper Tribunal (Tax and Chancery Chamber) are High Court judges as well as specialist tax, charity and finance judiciary. Mr Justice Warren is the President of the chamber. The Office of the Upper Tribunal (Tax and Chancery Chamber) is in Bedford Square, London.