First-tier Tribunal
The First-tier Tribunal is a first-instance general tribunal in the United Kingdom. It was created in 2008 as part of a programme, enacted in the Tribunals, Courts and Enforcement Act 2007, to rationalise the tribunal system, and has since taken on the functions of 20 previously existing tribunals. It is administered by His Majesty's Courts and Tribunals Service. It appeals to the Upper Tribunal, the second part of the 'two-tier system'.