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Justice delayed is justice denied
Key points
- Current system of judicial system for tax appeals is often lengthy and expensive.
- HMRC has options to change the law or limit its application when it loses a case.
- Some taxpayers have the means and support to appeal others do not and may be deterred from doing so.
- Possible reforms might include a body to review aspects of tax law that regularly create problems.
- Advisers need to be realistic and warn clients of the disadvantages of going to court.
It is now nearly a quarter of a century since the judicial system for resolving tax disputes was reformed. Instead of the General Commissioners and Special Commissioners a new system of the First-tier Tribunal and Upper Tribunal (Tax and Chancery Chamber) was introduced before cases could proceed to the Court of Appeal (EWCA) and then the Supreme Court (SC). In Scotland there is the Court of Sessions...
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