Proposed changes to the provision of written decisions by the tax tribunal
By Susan Cattell, Head of Tax Technical Policy
1 October 2024
We outline proposals to change the rules on the provision of written tribunal decisions.
The Tribunal Procedure Committee has published a consultation on proposed changes to the procedures for providing written decisions for several tribunals, including the First Tier Tribunal (Tax).
Tax proposals
The proposals for the tax tribunal are set out in paragraphs 29 to 31 of the consultation. In summary, the key changes would be:
a) Removing the obligation for the tribunal to provide a decision notice to the parties involved within 28 days after making a decision. This is considered necessary because of the complexity and length of some hearings.
b) Dispensing with the need for the consent of each party to give an unreasoned decision, where an oral decision, with reasons, has been provided at the hearing. Currently, both parties need to agree that the tribunal can provide an unreasoned (short) decision. Judicial discretion only applies to whether to give a summary (summary of facts and reasons) decision – or full (full written findings of fact and reasons) decision. This would be subject to proposal c) below.
c) Restricting the ability to apply for a full written decision to a party with a right to appeal/the unsuccessful party, with a power to provide a full written decision to another party where it is in the interests of justice to do so.
d) Reducing the time for requesting a written decision to 14 days (currently 28).
Potential concerns
The committee (‘TPC’) has given some preliminary views on the proposals – with paragraphs 65 to 87 dealing with the tax proposals.
In paragraph 81, the TPC highlights a potential issue with wider availability of details: “Pursuant to the principle of open justice, it is not only the parties to proceedings who may be entitled to obtain details about the case, including the judgment or reasons for the decision but, in some circumstances, the public as well.”
Paragraph 82 then continues: “It could be said that if a party to the proceedings is not entitled to reasons for the decision, it will be much harder for a member of the general public to obtain such reasons. In turn, an element of public scrutiny of the tribunal process and open justice generally may be lost”. Concerns along similar lines have already been raised with us.
Paragraph 85 also notes difficulties in some cases in determining the successful party in a case. In that context, there have been tax cases where both parties have appealed against a decision.
Let us know your views
If you have any feedback on the proposals set out in the consultation, email tax@icas.com to share your views.
We also welcome input from members on other tax consultations and calls for evidence or on HMRC service levels, systems, delays and other issues (which we raise with HMRC at regular stakeholder meetings).
