Peter Kempster a Judge in the Tax Chamber of the First-tier Tribunal explains the system for case numbering and citations in the new Tax Tribunal
Readers will be aware that on 1 April 2009 the functions of the former four tax tribunals (General Commissioners Special Commissioners VAT & Duties Tribunal and s 706 & s 704 Tribunal) were brought together in the jurisdiction of the new Tax Chamber of the First-tier Tribunal. (See for example Order in Court in Issue 955 of The Tax Journal.) The purpose of this article is to explain the case numbering and citation system that will be employed by the new tribunal.
The pre-1 April system
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Peter Kempster a Judge in the Tax Chamber of the First-tier Tribunal explains the system for case numbering and citations in the new Tax Tribunal
Readers will be aware that on 1 April 2009 the functions of the former four tax tribunals (General Commissioners Special Commissioners VAT & Duties Tribunal and s 706 & s 704 Tribunal) were brought together in the jurisdiction of the new Tax Chamber of the First-tier Tribunal. (See for example Order in Court in Issue 955 of The Tax Journal.) The purpose of this article is to explain the case numbering and citation system that will be employed by the new tribunal.
The pre-1 April system
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
