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The Tribunals, Courts and Enforcement Bill

Jane Moore summarises the aspects of the Tribunals Courts and Enforcement Bill of most interest to tax advisers
The Tribunals Courts and Enforcement Bill was published in draft on 25 July 2006. It contains among other things the long-awaited primary legislation to reform the tribunal system including the tax appeal tribunals. This article provides a summary of the Bill's contents focusing on the provisions most likely to be of interest to tax advisers.
Originally the Bill was chiefly about tribunals reform and (when announced in the November 2004 Queen's Speech) had the title of the Courts and Tribunals Bill. It now includes a swathe of legislation on civil debt procedures and has become the Tribunals Courts and Enforcement Bill. It has not so far been allocated any space...

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