The tribunal currently consists of four chambers, structured around subject areas. Different jurisdictions have been transferred into the tribunal in a programme which began in 2008 and is continuing.
The Tax and Chancery Chamber hears appeals against decisions of the First-tier Tribunal in tax or charity cases, and appeals against decision notices issued by the Financial Conduct Authority and the Pensions Regulator. The chamber may also hear applications for judicial review of some decisions made by HM Revenue and Customs, the Pensions Regulator, the Charity Commission, the Financial Services Authority and the Bank of England, decisions relation to banking regulations and to the assessment of compensation or consideration under the Banking Act 2008, and certain cases relating to the proceeds of crime.
Lands Chamber
The Lands Chamber decides disputes concerning land, including the purchase of land blighted by the proposals of a public authority, compensation for land compulsorily purchased and or the value of which has been affected by public works, and compensation for coal mining subsidence, coast protection works, reservoirs, and land drainage works. The chamber also hears appeals from decisions of HM Revenue and Customs in which the value of land is disputed, from valuation tribunals concerning the value of land for non-domestic rates purposes, from leasehold valuation tribunals and residential property tribunals. Finally, the chamber also hears applications to discharge or modify restrictions on the use of land and applications for notices relating to the right to light.
Immigration and Asylum Chamber
This chamber hears appeals against decisions made by the First-tier Tribunal in matters of immigration, asylum and nationality.
Judiciary
The judiciary of the Upper Tribunal comprises judges and other members. Senior legally qualified members of former tribunals became judges of the Upper Tribunal when their jurisdiction was transferred, whilst some lay members became other members. New judges and members are appointed by the Judicial Appointments Commission. In addition, the following may also sit as judges of the Upper Tribunal:
Chamber President or a Deputy Chamber President of the First-tier Tribunal
The Senior President of Tribunals is currently Sir Ernest Ryder, who is the third to hold this role. Each chamber of the Upper Tribunal is headed by a chamber president. In most cases, decisions are made by a judge sitting alone, although in cases involving complex issues of law or expertise, a larger bench consisting of more than one judge, or a judge and one or more members, may hear the case.
Appeals
Appeals against decisions of the Upper Tribunal can be made to the Court of Appeal, or the Court of Appeal or the Court of Session.