The next innings

LEUEEN FOX looks forward to the new structure for the tax tribunals.

TWO HUNDRED YEARS' worth of history is of course a cause for celebration in itself and makes this is a special year for the Special Commissioners but also worthy of celebration is the reputation that they have earned over those years for their expertise and judgment. In setting out the future for the Special Commissioners the Government must also have an eye to the past and ensure that these strengths continue within a reformed appeal structure that reflects the needs of both taxpayers and the wider justice system.

The reform process

Reforms for tax appeals need to take into account the changing departmental landscape proposed by the creation of Her Majesty's Revenue and Customs (HMRC) as well as the opportunities that will be offered by the new Tribunals Service within the Department for Constitutional...