Which body hears questions on law?

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Multiple Choice

Which body hears questions on law?

The initial body that deals with both the facts and the legal issues in tax disputes is the First-tier Tribunal. When a case is heard there, the judges must apply the law to the facts and determine any questions of law that arise as part of deciding the case. If a party believes there’s an error in the legal ruling, the normal path is to appeal on a point of law to the Upper Tribunal, and then potentially up to the Court of Appeal or the Supreme Court, but the first determination of questions of law happens at the First-tier Tribunal. The other courts are higher up the appeals chain and handle appeals on points of law rather than the initial hearing of the case.

The initial body that deals with both the facts and the legal issues in tax disputes is the First-tier Tribunal. When a case is heard there, the judges must apply the law to the facts and determine any questions of law that arise as part of deciding the case. If a party believes there’s an error in the legal ruling, the normal path is to appeal on a point of law to the Upper Tribunal, and then potentially up to the Court of Appeal or the Supreme Court, but the first determination of questions of law happens at the First-tier Tribunal. The other courts are higher up the appeals chain and handle appeals on points of law rather than the initial hearing of the case.

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