Government consults on the tax appeals system

The Government is consulting on the best way to modernise the administration and composition of tax appeal tribunals.

The Lord Chancellor's Department has published a consultation paper seeking comments on the tax appeal system.

Announcing the consultation paper, The Lord Chancellor, Lord Irvine, said: "We need a tax appeal system fit for the 21st century. Some elements of the current system - which comprises three tribunals: the General Commissioners of Income Tax, the Special Commissioners, and the VAT and duties tribunals - date back to the early 19th Century.

"The Government is clear that it is imperative to modernise the system to meet the needs of tribunal users better. We have decided that a wide-ranging consultation should take place."

The consultation paper covers issues of judicial appointments and training, jurisdiction and tribunal composition, as well as questions about the type of administrative structure that will provide the best support to the tribunal.

The Government believes that a modern tax tribunal system must exhibit the following features:

*Open and fair appointments

*A judiciary sitting regularly to maintain expertise and consistency

*An effectively structured judicial body

*Quick, fair and consistent decisions

*A network which offers reasonable access to appellants

*Modern and cost-effective administrative support.

The current structure has developed over time with the General Commissioners and Special Commissioners (established in the early and mid-19th Century respectively) hearing appeals from decisions of the Inland Revenue, and the newer VAT and duties tribunal hearing appeals from Customs and Excise decisions.

Comments on the consultation paper are sought by 30th June 2000.