The tax tribunals: the next ten years

Blackwell, Michael ORCID: 0000-0002-7036-9474 (2021) The tax tribunals: the next ten years. Tax Journal.

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Abstract

The IFS Tax Law Review Committee’s report, The tax tribunals: the next ten years, identifies causes of dissatisfaction among FTT users to include delay, a lack of communication by the FTT administration, a lack of engagement by some judges during the hearing and the allocation of cases to judges with the appropriate knowledge or skill. Delay is the overriding concern among tribunal users surveyed, especially delay between the hearing and the release of the decision. The report also identifies existing areas of strength of the FTT, including how litigants in person are often assisted by judges taking an inquisitorial approach.

Item Type:	Article
Additional Information:	© 2021 LexisNexis
Divisions:	Law
Subjects:	H Social Sciences > HG Finance H Social Sciences > HJ Public Finance K Law > K Law (General)
Date Deposited:	08 Oct 2021 09:57
Last Modified:	12 Dec 2024 02:41
URI:	http://eprints.lse.ac.uk/id/eprint/112207

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