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It is now nearly a quarter of a century since the judicial system for resolving tax disputes was reformed. Instead of the General Commissioners and Special Commissioners a new system of the First-tier Tribunal and Upper Tribunal (Tax and Chancery Chamber) was introduced before cases could proceed to the Court of Appeal (EWCA) and then the Supreme Court (SC). In Scotland there is the Court of Sessions instead of the Court of Appeal. The SC has jurisdiction over the whole UK.
Recent developments have brought into focus some of the shortcomings in the current system. To put it bluntly cases are taking too long costing too much money and often the judgments leave experienced practitioners scratching their heads as to how the courts have come up with a particular conclusion.
A number of questions need to be asked about the present system the first...
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