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PETE MILLER of Ernst & Young considers whether the proposals for tribunal reform will lead to a higher plane of justice.
PETE MILLER of Ernst & Young considers whether the proposals for tribunal reform will lead to a higher plane of justice.
A CONSULTATION PAPER entitled Reform of Section 703 Tribunal Appeal CP07/05 was issued by the Department of Constitutional Affairs (DCA) on 2 March 2005. The deadline for responses was 25 May 2005 and in reviewing this document and formulating a response I discovered that there was a lack of clarity over the more general proposals for reforming the tribunal system as it applies to tax. In this article I intend to set out some of the background to the reforms discuss the proposals as they currently stand and comment on them.
Background
The proposals were set out in a White Paper Transforming Public Service: Complaints Redress and Tribunals dated July 2004 (Cm 6243 hereafter referred to as 'the White Paper'). The...
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