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Tax Litigation — Where Now?

Jonathan Levy Partner LevyWatters raises some issues about the proposed new legislative structure
Reform is in the air for the tax litigation system and recent articles have been published on this topic in The Tax Journal by Jane Moore (13 September 2004 Issue 756) and Stephen Oliver QC President of the Finance and Tax Tribunals (18 October 2004 Issue 761). At the conclusion of his helpful article Stephen Oliver stated that his thoughts were intended as a personal 'back of the envelope' brief to the Department for Constitutional Affairs (DCA). In a similar way this article is designed to raise some issues regarding the proposed new structure and therefore contribute to the wider debate which is now under way between the DCA and users of the tax tribunals.

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