Tax appeals: the case for reform

Appeals to the Tax Tribunal would substitute logic for history in the UK's tax appeal system. It would constitute a rational and convenient system of tribunals for dealing with all tax appeals. This should reduce the pressure from the local tribunal being heard by the central tribunal, without...

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Bibliographic Details
Published in:British tax review 1994-01, Vol.1 (1), p.3-18
Main Author: Jones, J.F. Avery
Format: Article
Language:English
Subjects:
Courts of appeals
Judicial reviews
Reforms
State court decisions
Tax controversies
Tax reform
Taxation
VAT
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Summary:Appeals to the Tax Tribunal would substitute logic for history in the UK's tax appeal system. It would constitute a rational and convenient system of tribunals for dealing with all tax appeals. This should reduce the pressure from the local tribunal being heard by the central tribunal, without moving them all into the Court of Appeal. The Special Commissioners would be merged into the remainder of the VAT Tribunal, so that the resulting tribunal would deal with the more important cases for both direct and indirect taxes, including new matters such as the proposed appeals relating to customs and excise duties, and even stamp duty. The central tribunal would have jurisdiction to review all exercises of discretions by the revenue departments, but only on the grounds that no reasonable body of commissioners could have come to that decision, which would save the taxpayer from starting parallel judicial review proceedings.
ISSN:0007-1870