Value Added Tax Act 1994 section 82

Meaning of "tribunal"

Section 82 defines what the term "tribunal" means whenever it is used throughout the Value Added Tax Act 1994.

• The word "tribunal" in the VAT Act 1994 refers to the First-tier Tribunal as the default forum for VAT disputes.
• In certain circumstances, the Tribunal Procedure Rules may direct that a case is heard by the Upper Tribunal instead.
• This definition applies consistently wherever the word "tribunal" appears throughout the Act.
• The distinction matters because the Upper Tribunal generally handles more complex appeals or cases transferred from the First-tier Tribunal.