Dr Michael Blackwell (London School of Economics) discusses the findings of the IFS Tax Law Review Committee’s recently published report.
The Tax Law Review Committee (TLRC) of the Institute for Fiscal Studies (IFS) recently published a 95-page report The tax tribunals: the next ten years examining the work of the Tax Chamber of the First-tier Tribunal (FTT) and making recommendations for improvement. The report is informed by the results of a survey and interviews of tribunal users (mostly solicitors and barristers) together with the experiences of members of the TLRC.
Delay
Delay was the overriding concern among tribunal users surveyed. Delay was attributed to a number of causes including the tribunal administration a lack of judicial availability late listing of cases poor case management and the conduct of the parties (both HMRC and the taxpayer). A very major cause of concern was...
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Dr Michael Blackwell (London School of Economics) discusses the findings of the IFS Tax Law Review Committee’s recently published report.
The Tax Law Review Committee (TLRC) of the Institute for Fiscal Studies (IFS) recently published a 95-page report The tax tribunals: the next ten years examining the work of the Tax Chamber of the First-tier Tribunal (FTT) and making recommendations for improvement. The report is informed by the results of a survey and interviews of tribunal users (mostly solicitors and barristers) together with the experiences of members of the TLRC.
Delay
Delay was the overriding concern among tribunal users surveyed. Delay was attributed to a number of causes including the tribunal administration a lack of judicial availability late listing of cases poor case management and the conduct of the parties (both HMRC and the taxpayer). A very major cause of concern was...
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:
