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Tribunals Judiciary – The Finance & Tax Tribunal Data

Clifford McDowell

The Finance & Tax Tribunal Data is released by the specialist Finance & Tax Tribunal who decide disputes in a particular area of law. Most tribunal jurisdictions are part of a structure created by the Courts and Enforcement Act 2007.

Tribunals decide a wide range of cases including appeals against decisions of Government departments. They hear about a million cases each year, more than any other part of the justice system. The geographical jurisdiction of tribunals varies – some extend to Scotland and/or Northern Ireland, as well as England and Wales.

The Finance & Tax Tribunal receives appeals from individuals and organisations who want to appeal a decision made by a Tax and/or Finance arm of HRMC. These can be directed to specialist tribunals covering:

  • VAT – Penalties, Assessments and Avoidance
  • Special Commissioners
  • Customs Duties – Classifications, Tariffs and Quotas
  • Excise Duties – Gaming, Oil and Warehouse
  • Insurance Premium Tax
  • Landfill Tax

The Tribunal hearing

The appellant will then present their case to the tribunal, this could be conducted via a lawyer. The defending department will then be able to present their case against the appeal.

Both sides will usually be asked questions by:

  • the judge
  • the appellant/defendant
  • two other tribunal members (only in certain cases)

Finance & Tax Tribunal Data in the News:

The decision of the Tribunal will normally be sent in the post a few days or weeks after the hearing. The Finance & Tax Tribunal decision outcome data will also be published on GOV.UK. In some cases, a decision may be given at the actual hearing. Outcomes from a Finance & Tax Tribunal can have a major impact on individual companies as well as wider tax legislation, some high profile examples include:

Supermarkets win ruling against HMRC over bank machines  – Source: The Guardian
VAT ruling on Times digital edition could save News UK millions  – Source: The Guardian
Biffa loses £63m tax battle Source: MRW

How to get Finance & Tax Tribunal Data

The Finance & Tax Tribunal decision data for England and Wales is available in DoordaBiz in the Judiciary Tribunal data, appellants are linked to their registered company number (were appropriate). DoordaBiz also includes the Employment Tribunal data.

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