Tribunals Reform
The Tribunals Courts and Enforcement Act, sponsored by the Ministry of Justice (MoJ), received Royal Assent on 19 July 2007. Tribunals Reform will result in a combined independent tribunal for all tax appeals. The existing Commissioners and Tribunals used by HM Revenue & Customs (HMRC) will be replaced from April 2009 by the First-tier and Upper Tribunals administered by the MoJ.
The consultation document HM Revenue & Customs and the taxpayer: tax appeals against decisions made by HMRC was published as part of the Pre-Budget Report on 9 October 2007. With the help of HMRC Business Units, stakeholders have been identified and a series of consultation meetings with them began in early November. These meetings are designed not only to get a feel for respondents views in advance of written responses but also to check and test their understanding of the consultation document and to listen to their concerns. The consultation period ends on 31 December 2007.
Project aims
The aims of the Tribunals Reform Project are:
- to implement Tribunals Reform within HMRC
- to introduce an impartial internal review process
- to make the disputes process more consistent and harmonised
- to provide a better customer experience
Ministry of Justice (MoJ)
HMRC is working closely with the MoJ on all aspects of Tribunals Reform. The MoJ have been represented at nearly all HMRC consultation meetings to date. Their consultation document Transforming Tribunals: implementing part 1 of the Tribunals, Courts and Enforcement Act 2007 was published on 28 November 2007. We share the common goal of a successful Tribunals Reform implementation in April 2009.
