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The tax tribunals: the next ten years

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  • Blackwell, Michael

Abstract

The IFS Tax Law Review Committee’s report, The tax tribunals: the next ten years, identifies causes of dissatisfaction among FTT users to include delay, a lack of communication by the FTT administration, a lack of engagement by some judges during the hearing and the allocation of cases to judges with the appropriate knowledge or skill. Delay is the overriding concern among tribunal users surveyed, especially delay between the hearing and the release of the decision. The report also identifies existing areas of strength of the FTT, including how litigants in person are often assisted by judges taking an inquisitorial approach.

Suggested Citation

  • Blackwell, Michael, 2021. "The tax tribunals: the next ten years," LSE Research Online Documents on Economics 112207, London School of Economics and Political Science, LSE Library.
    • Handle: RePEc:ehl:lserod:112207
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    File URL: http://eprints.lse.ac.uk/112207/
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    JEL classification:

    • F3 - International Economics - - International Finance
    • G3 - Financial Economics - - Corporate Finance and Governance
    • E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook

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