|
|
|
|
|
PDF printer friendly version |
|
Abolition of the general and special commissioners TM ¶9920 Following earlier announcements, the general and special commissioners for direct tax and the VAT and duties tribunal and the section 706 (now section 704) tribunal are abolished from 1 April 2009. The replacement is a new tax chamber which comes under the control of the Ministry of Justice and which will deal with all appeals from decisions made by Revenue and Customs. The tax chamber is split into 2 tribunals, the first-tier and the upper-tier. The first-tier tribunal will hear all cases except for those which go directly to the upper-tier.
Memo points: 1. The former special commissioner and the president of the former VAT and duties tribunal automatically become upper-tier tribunal judges. 2. Members of the upper-tier tribunal are drawn from the ranks of high court judges, former special commissioners and VAT and duties tribunal chairmen. 3. Judges and deputy judges of the first-tier tribunal are former special commissioners and VAT and duties commissioners. Appointments have also been made from open competition. New track system for appeals TM ¶9938 Under the new system an appeal is made to the tribunal rather than to Revenue and Customs. If a review has been requested, an appeal cannot be notified to the tribunal until the review has been concluded or deemed to have been concluded. If no review is carried out, an appeal can be notified to the tribunal immediately.
On making an appeal, cases will be allocated to one of four tracks: ▪ default paper; ▪ basic; ▪ standard; and ▪ complex.
Cases which the president of the tax chamber deem to be “substantial and complex” will be allocated to the upper-tier tribunal, but only if both parties consent. Complex cases are “substantial and complex” matters to do with issues of wide application and significance, or involve group litigation. Allocation to a particular track is very important as it may be possible to recover costs in the complex track. Allocation of cases to tracks TM ¶9938 The central registry for lodging appeals will be in Birmingham and, after an appeal has been filed, the registrar will make an allocation direction on the submission of an appeal. The allocation direction will determine in which of the four tracks the appeal will be dealt with.
The tribunal does, however, have the power to issue a further direction re-allocating the case either on its own initiative or on the application of any party or representative. Complex cases can be transferred by the chamber president to the upper tribunal with the consent of the parties, which allows each side to veto the transfer should they so wish. |
|
New tribunals |
