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Transforming Tribunals

Hartley Foster Partner DLA Piper UK LLP adds his views to the debate on the reform of the tax tribunals
The existing tax appeals system is a complex one. Rather than (as is the case in many other European countries) having one specialist tax court that can hear all tax-related appeals in the United Kingdom different taxes carry with them different methods and routes of litigation and moreover not all tax-related matters may be litigated before the specialist tax tribunals (for example only the High Court may judicially review the action of HMRC). Reform of this labyrinthine system has been mooted for many years. It was more than twelve years ago that the Institute for Fiscal Studies' Tax Law Review Committee started its work on the subject. In 2001 a...

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