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How to appeal

24 February 2009
Issue: 4195 / Categories: Comment & Analysis , Admin
Tax tribunals reform: what you need to know, explained by the Tribunals Service


  • New appeals system comes into being on 1 April 2009.
  • The taxpayer will be responsible for making the appeal.
  • The categorisation of cases depending on complexity.
  • The new tribunals will be more consistent.
  • The costs regime.
  • The informality of the General Commissioners will be retained.

On 1 April 2009 the four current tax appeals tribunals will be abolished as part of a wider programme of wholesale changes to the overall tribunals system introduced under the Tribunals Courts and Enforcement (TCE) Act 2007.

The General Commissioners of Income Tax Special Commissioners of Income Tax VAT and Duties Tribunal and the Section 706/04 Tribunal will cease to exist.

Their functions and existing appeal rights will be transferred into the new tribunals system consisting of...

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