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Readers will see in the news item aside that new judges are being recruited for the First-tier Tribunal. The tribunal plays a vital role in our tax system and needs to continue to attract tax professionals of the highest quality. When the tribunal system was introduced many of us regretted the passing of general commissioners, who dealt with most appeals locally on an informal basis. But the tribunal system has now bedded in, and I don’t think that many people would want to go back to the old ways.
Of the many features of the tax tribunals I would pick out two. The first is the way that they fearlessly hold HMRC to account in those cases where things have gone badly wrong. The general commissioners were of course independent, but it did not always feel like that. There was sometimes a perception that the familiarity that developed between local inspectors and commissioners compromised impartiality, even if in reality this was not the case. That problem has certainly gone away now.
The second is the way that the tribunal supports unrepresented taxpayers. Time and again, judges go out of their way to explain in straightforward terms what the process is and how a decision has been reached. When people end up in the tribunal through genuine muddles they will get a sympathetic hearing even if the decision goes against them. But those who think they can bluster and obstruct when they don’t have a leg to stand on soon find themselves at the sharp end of judicial disapproval.
No system of justice is perfect, but I think that the tribunal system is working well and has been a positive innovation. I would encourage readers to consider putting in applications.
