Review of the IFS report on the UK’s tax tribunals

The First-tier Tax Tribunal and the Upper Tribunal (Tax and Chancery Chamber) were formed in 2009. The Tax Law Review Committee (TLRC) (created by the Institute for Fiscal Studies (IFS) in 1994) actively promoted and participated in the reforms which led to this creation of what are collectively known as the tax tribunals. Ten years later it commissioned a review. Its report The tax tribunals: the next ten years (tinyurl.com/43mu7ty8) was released on 31 August 2021. It identifies a persistent theme of under-resourcing leading to delay a lack of engagement by administrative and judicial staff and a lack of recognition of specialist expertise in both appointment of judicial staff and allocation of cases. It also makes recommendations for improvement.

In a review of the previous tax appeals system in 1996 Interim report on the tax appeals system the TLRC said: ‘The appeals system...