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Guidance

Revenue List

Published 2022-07-04Last updated 2022-08-19

The Revenue List houses claims involving major points of principle in which HMRC is a party. This List does not include claims for the recovery of taxes or duties or where a taxpayer disputes liability to pay tax; such claims generally fall within the jurisdiction of the Upper Tribunal (Tax and Chancery Chamber), or otherwise within the Business List.

Venues named 1

Court and tribunal venues this document names. A mention is not a statement that the document applies only there.

  • Upper Tribunal (Tax and Chancery Chamber)

    cited asUpper Tribunal (Tax and Chancery Chamber)

    …to pay tax; such claims generally fall within the jurisdiction of the Upper Tribunal (Tax and Chancery Chamber), or otherwise within the Business List.