Back to the Future — Reforming Tax Appeals

Reform of the tax appeals system — in particular of direct tax appeals and the General Commissioners — has been debated for more than a quarter of a century. Initially lone voices — notably that of John Avery Jones — championed the cause of reform. Then some ten years ago the IFS' Tax Law Review Committee started its work on the subject.

The TLRC's reports provided the basis for consultation and prospective action by the Lord Chancellor's Department. Before that process had reached a conclusion however proposals for more general Tribunals' reform heralded by the Legatt report on 'Tribunals for Users' moved centre stage. In July 2004 the Government took a step towards introducing a uniform Tribunals'...