Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Review of the IFS report on the UK’s tax tribunals

25 October 2021 / Robert Waterson , Alice Kemp
Issue: 4814 / Categories: Comment & Analysis
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)...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon