Tribunal Reform – HMRC explanatory podcast
The concept of appeals to the Commissioners is about to end. A new streamlined two tier tribunal system will be introduced to the UK tax system from 1 April 2009 and will deal with all taxes.
The first tier Tribunal will deal with the majority of cases whilst the second tier will deal with highly complex cases and with appeals on points of law from the first tier.
It is hoped that as part of these reforms there will also be a reduction in the number of cases that require a full Tribunal hearing and that the costs of such a hearing will be reduced.
HMRC have issued a podcast which includes questions from a representative of the Chartered Institute of Tax (CIOT) discussing the changes and cost implications with HMRC.
The webcast can be viewed athttp://www.hmrc.gov.uk/about/tribunals-reform.htm