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The Tax Tribunal is not set up for group actions — it needs reforming

Self-evidently 'class actions' (as the US styles them) are a large feature of disputes between taxpayers and HMRC. It is perhaps therefore surprising that the specialist tax tribunal is not fully set up to manage group actions. The lack of a proper group action procedure denies access to justice and weights tax disputes in HMRC's favour. The new tribunal needs reforming.

Class actions

The very nature of tax disputes means that 'class actions' are inevitably a large feature of the litigation which HMRC faces. Taxpayers will often be joined together by one or more common issues of fact or law around whether taxpayers are liable to tax or due a repayment. Despite the large numbers of actions against HMRC which affect a variety of taxpayers the specialist tax tribunal does not have the full suite of tools needed to manage multi-party actions.

Case management

One of the key...

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