Tribunals reform

Revenue & Customs Brief 10/09 outlines the new tax appeals system and HMRC’s new internal review process due to be implemented from 1 April 2009.

HMRC hope that the new review process will help provide a more consistent approach to the way they seek to resolve disputes with those who disagree with appealable tax decisions made by the department.

The Tribunals Courts and Enforcement Act 2007 introduced two new bodies the First-tier Tribunal and the Upper Tribunal.

Over time most existing tribunal jurisdictions including the tax tribunals will be transferring into the new bodies.

The new system went live on 3 November 2008. These new statutory bodies are administered by the Tribunals Service which is part of the Ministry of Justice.

Both First-tier and Upper Tribunals are divided into chambers where similar types of appeal are heard.

Tax appeals will transfer to a new First-tier Chamber...