.png)
.png)
The Supreme Court has opened the way for a wider appellate role for the tribunals in tax cases
KEY POINTS
- The impact of the Tribunals Courts and Enforcement Act 2007.
- The appeal process and the grounds of appeal.
- The new two-tier model for tax cases.
- The increased use of experts in determining appeals.
- The function of the tribunal system to develop structured guidance.
- The historic difference between legal and factual issues.
- Does the recent Ramsay case show that a new approach has been adopted?
When the Tribunals Courts and Enforcement Act 2007 (TCEA 2007) came into force for tax appeals on 1 April 2009 it did much to tidy up an untidy and complex jurisdiction which was of longstanding and had grown up piecemeal over many years.
Back in 2007 there were still three different bodies called “commissioners”...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
