Twelve years on from the seismic changes to the UK tax appeals system that introduced the First-tier Tribunal and the Upper Tribunal, the Tax Law Review Committee (TLRC) has published its Report "The tax tribunals: the next 10 years".

Intended to be a review of how the tax tribunal system has operated and providing recommendations for changes required for the next 10 years, the Report considers a number of important issues, including access to justice, unacceptable delay and certain tactics deployed by HMRC in an attempt to game the system.

In this episode, we are delighted to be joined by Dr Michael Blackwell, TLRC committee member and Associate Professor of Tax Law at the London School of Economics, to discuss the Report's findings. 

References

·      The Tax Law Review Committee

·      The tax tribunals: the next 10 years

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