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Keeping the Show on the Road

 
Stephen Oliver QC Presiding Special Commissioner and President of the VAT and Duties Tribunals reflects on the postponement of the Tribunals Bill and explains a new Practice Statement
 
Until the last Queen's Speech we were on the cusp of reform. The proposed Tribunals Bill would have enabled the creation of an entirely new structure for tax appeals. But so far Parliament has found no time.
 
The head of steam remains. The aim may have to be minimalist. The challenge is to bring the Special Commissioners and the VAT and Duties Tribunals together as a single tax appeals Tribunal with its own rules and procedures. The present situation is anomalous. Issues involving the VAT liability and the taxation of business profits of the same taxpayer for example will...
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