New tax appeals tribunals launched

The new two-tier tribunal system for tax appeals was introduced on 1 April 2009.

Gone is the previous regime of General Commissioners Special Commissioners the VAT and duties tribunal and the section 706/04 tribunal.

Most appeals will now go to a dedicated new Tax Chamber in the first-tier of a new unified structure. Appeals from this chamber along with a few other appeals will be sent to a new Finance and Tax Chamber in the second tier the Upper Tribunal.

Judges and members from the previous tribunals apart from the General Commissioners have been transferred into the new system.

They have been supplemented by new recruitment through the Judicial Appointments Commission and assignment from other jurisdictions within the first-tier Tribunal.

The Upper Tribunal Chamber is also expected to call on the services of High Court judges from the Chancery Division.

Mr...