It will be noted that the final notices (Alpari (UK) Ltd and Sudip to Chattopadhyay) now refer to a firm/individual being able to appeal to the Upper Tribunal (Tax and Chancery Chamber).
On 1 April 2009 it was known as the Finance and Tax Chamber, and then became the Tax and Chancery Chamber from 1 September 2009. As a result of the Tribunals, Courts and Enforcement Act 2007, the Financial Services and Markets Tribunal was reorganised into the two tier Tribunal structure on 6 April 2010.
Although now classified as ‘upper tier’ and will deal with appeals, the Upper Tribunal (Tax and Chancery Chamber) still has a first instance jurisdiction.
