Commentary

A3.703 Tax appeals tribunals reform

Administration and compliance

A3.703 Tax appeals tribunals reform

A3.703 Tax appeals tribunals reform

The reform of the tax appeals tribunals had been on the government radar for some time and it predated the Leggatt report. As far back as 1996, a report by the Institute of Fiscal Studies recommended that the four tax tribunals be brought together into one unified system1. The Lord Chancellor's Department also consulted on such a merger in 2000. Sir Andrew's report, however, provided the main impetus for change to tax appeals tribunals. He devoted three short chapters to the tax appeals tribunals and tax tribunals reform generally, describing the system of the General Commissioners of Income Tax in particular as one that seemed to 'cry out for

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