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Tribunal Reform

The days of the VAT Tribunal and Special and General Commissioners are numbered. The aim is that they will be replaced in April 2009 by a 'chamber' of the new unified tribunal system the legal framework for which was given Royal Assent on 19 July 2007: the Tribunals Courts & Enforcement Act 2007 (TCEA 2007). The unified tribunal system will consolidate the many different and disparate tribunals currently in operation ranging from the tax tribunals through to the Sea Fish Licence Tribunal. Not only will fish licence appeals be heard by the same body that hears tax and gambling appeals there are plans for the current estate of the various tribunals to be rationalised and the proposed reforms even extend to the cross-pollination of the judiciary that...

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