The CIOT has published its response to the Tribunal Procedure Committee consultation on possible changes to the procedure rules concerning the provision of written reasons for decisions and other case management measures. Key points from the response include:
reducing the time limit for requesting written reasons to 14 days may disproportionately disadvantage unrepresented and vulnerable taxpayers who may need more time to understand the issues with the CIOT suggesting that a 28-day time limit should be retained;
removing the need for consent to give an unreasoned written decision where oral reasons were provided is acceptable provided an approved transcript or recording of the oral reasons is made available;
restricting full written reasons to the unsuccessful party raises concerns that decisions on substantive points of law may not be written up - a practice direction setting out which decisions are in scope would support a consistent...
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The CIOT has published its response to the Tribunal Procedure Committee consultation on possible changes to the procedure rules concerning the provision of written reasons for decisions and other case management measures. Key points from the response include:
reducing the time limit for requesting written reasons to 14 days may disproportionately disadvantage unrepresented and vulnerable taxpayers who may need more time to understand the issues with the CIOT suggesting that a 28-day time limit should be retained;
removing the need for consent to give an unreasoned written decision where oral reasons were provided is acceptable provided an approved transcript or recording of the oral reasons is made available;
restricting full written reasons to the unsuccessful party raises concerns that decisions on substantive points of law may not be written up - a practice direction setting out which decisions are in scope would support a consistent...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
