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Tax Appeals: A Change Is Coming

 
Sir Stephen Oliver QC President of the Finance & Tax Tribunals writes on the proposed Tribunals Courts and Enforcement Bill and sets out some of the challenges for putting the new system in place
 
We are now moving closer to a united tax appeal structure than at any time in the history of tax. The Tribunals Courts and Enforcement Bill ordains this. The Bill may be law by Easter 2007. No definite decision has been taken as yet about the timetable for implementation of the proposals but the start time is likely to be no earlier than April 2009. There are a number of key issues still to be resolved and I understand there will be both formal and informal consultation on these matters in due course. This will allow the users and the...

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