Commentary

A3.701 Introduction to tax appeals tribunals

Administration and compliance

A3.701 Introduction to tax appeals tribunals

Division A3.7     The Tax Appeals Tribunals

Prepared by,
BRYAN PAY

MA, Policy Manager, Tax Appeals Modernisation, Tribunals Service

and , LOUISE PINFOLD

BA (Hons), CTA (Fellow)

Revised by,
JOHN CLARK

MA (Oxon), CTA (Fellow), Solicitor

For updates affecting this Division please see Part A0 Updates

Tax appeals tribunals: Background

A3.701 Introduction to tax appeals tribunals

A new tax appeals system was introduced on 1 April 2009 which replaced the four previous, separate tax tribunals; the General and Special Commissioners, the Section 706/04 Tribunal and the VAT and Duties Tribunal (not covered in this work).

The General Commissioners had been in existence since 1798 and at

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