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Section 703 Tribunal
A consultation document seeking views on proposals to reform the Section 703 Tribunal in line with the plans for administrative justice reform outlined in the white paper 'Transforming public services: Complaints redress and tribunals' has been published by the Department for Constitutional Affairs. The Section 703 Tribunal has been in existence since 1960 and deals with cases relating to certain provisions of the TA 1988 involving the cancellation of a tax advantage arising from certain transactions in securities.
The document makes the following proposals:
- To transfer the existing jurisdictions of the Section 703 Tribunal and the Special Commissioners as they relate to TA 1988 s 703 into the unified tax jurisdiction within the new tribunal structure. This will ensure that the whole range of tax cases can be dealt with in one coherent and consistent unified jurisdiction. Bringing together the existing legal...
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