ICAEW has responded to the Tribunal Procedure Committee’s (TPC’s) consultation on proposals to amend aspects of the rules for each chamber of the FTT and the Employment Tribunals. ICAEW’s response focuses solely on the impact of the proposals on the tax chamber of the FTT, as this is the body that ICAEW members and volunteers most interact with.

Reducing the number of written decisions

The Senior President of Tribunals (SPT) proposes to change the procedures for the publication of written decisions by the FTT. The driver for the proposals appears to be to reduce costs but ICAEW believes that this would be a false economy.  If fewer decisions are made public more cases may find their way to the FTT, increasing costs overall. 

ICAEW believes that simplifying tax rules and procedures could also reduce the number of cases being taken to Tribunal. Increased publication and enhancements of other taxpayer routes available to resolve disputes with HMRC, including statutory reviews and alternative dispute resolution, would have a similar impact. ICAEW recommends that these changes are explored before any changes are made to the procedures for written decisions.   

Reducing the period for applications

ICAEW sees no compelling justification for the SPT’s proposals to reduce the time window for applying for written decisions from 28 to 14 days and shares the TPC’s concern that it could result in asymmetrical access to justice and may offend the principle of open justice.

Nonetheless, ICAEW suggests that an exercise is carried out to analyse how many requests are generally made in the second half of the existing 28-day window. If most requests are made in the first half, this may indicate that the reduction in the time window would have a limited impact.   

ICAEW also believes that the government should consider finding easier ways for parties to request a written decision and for the FTT to deliver them. Greater use of digitisation, for example, could potentially help to achieve the cost savings being sought.