Justice written question – answered at on 4 May 2011.
To ask the Secretary of State for Justice how many cases went to the first tier tax tribunal or its predecessor in each year from 2005 to 2010; and what the outcome of the tribunal process was in those cases.
The First-tier Tax Chamber was created in April 2009. Prior to that date, tax appeals were heard by the VAT and Duties Tribunal, the Special Commissioners of Income Tax and the General Commissioners of Income Tax. The number of appeals received by the VAT and Duties Tribunal and the Special Commissioners of Income Tax from 2004-05 is in the following table:
Tax appeal receipts | ||
Financial year | VAT and duties | Special Commissioners of Income Tax |
2004-05 | 3,900 | 210 |
2005-06 | 2,700 | 490 |
2006-07 | 3,500 | 300 |
2007-08 | 3,900 | 260 |
2008-09 | 5,400 | 420 |
Source: Annual Statistics for Tribunals Service (numbers rounded) |
No central data was collected by Government on the number of appeals dealt with by the General Commissioners of Income Tax. As part of the preparations for the implementation of the First-tier Tribunal (Tax Chamber), data was collated and agreed by Her Majesty's Revenue and Customs and the Tribunals Service for the year 2006-07. During that year, it was estimated that 9,500 cases were heard before the General Commissioners. No other data are available for the years prior to April 2009.
Receipts by the First-tier Tribunal (Tax Chamber) since 2009 are given in the following table:
First-tier Tribunal (Tax Chamber) | |
Financial year | Receipts |
2009-10 | 10,400 |
2010-11(1) | 9,000 |
(1 )First three quarters’ data from quarterly statistics publication; fourth quarter is provisional pending quarter 4 publication |
The tribunal’s database does not have the facility to extract the outcome of appeals. This information could be provided only at a disproportionate cost by checking individual records of all appeals.
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