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First–tier Tribunal (Tax) Judges and Members

About the Judges and Members of the Tax Chamber of the First-tier Tribunal

Judges of the Tax Chamber of the First-tier Tribunal decide appeals on a wide range of tax related matters. For the types of matters within the Tribunal's jurisdiction please visit the First-tier Tribunal (Tax) website (see related websites). Most cases are decided at an oral hearing of the dispute but some are decided "on the papers", without a hearing.

Most cases are heard by a Judge sitting with a Member. Members are persons appointed for their specialist knowledge of matters within the Tribunal's jurisdiction. Some Members have received judicial training and hear certain types of cases alone or with another Member.

In addition to the Judges listed below, all of the Judges and Deputy Judges of the Tax and Chancery Chamber of the Upper Tribunal can and do sit on cases heard by the Tax Chamber of the First-tier Tribunal (see related websites).

President of the Tax Chamber of the First-tier Tribunal
Sir Stephen Oliver QC

Judges of the Tax Chamber of the First-tier Tribunal
(Full time appointees are marked *)

Judge Roger F Berner *
Judge Peter Kempster *
Judge Barbara Mosedale *

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Members of the Tax Chamber of the First-tier Tribunal

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