Tax appeals are now heard by First-tier Tribunal (Tax). If you are thinking of appealing an HMRC decision, or you wish to appeal a decision of the General Commissioners of Income Tax, Special Commissioners of Income Tax, the VAT & Duties Tribunal or the Section 706/04 Tribunal, you need to go to First-tier Tribunal (Tax).
If you appeal is regarding Finance you need to go to the Finance Tribunals.
For more information please visit the Tribunals Service website