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Tribunal in review
Key points
- The IFS Tax Law Review Committee released its report The tax tribunals: the next ten years on 31 August 2021 with its recommendations for improvement.
- The report identified a persistent theme of under-resourcing leading to delay a lack of engagement by administrative and judicial staff and a lack of recognition of specialist expertise in both appointment of judicial staff and allocation of cases.
- Backlogs have increased dramatically across all courts – although Covid is now used as a convenient explanation for this anyone who uses the court systems knows that the problem pre-dates the pandemic.
- All the report’s recommendations would go a long way to tackling the shortcomings identified although many of them would require additional investment in the tax tribunals.
The First-tier Tax Tribunal and the Upper Tribunal (Tax and Chancery Chamber) were formed in 2009. The Tax Law Review Committee (TLRC)...
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