Tribunals Reform CIOT and ARC 25 September 2008. CIOT | 25 /09/2008 | 2 BACKGROUND Tribunals Courts and Enforcement Act 2007 New First-tier and Upper.

Slides:



Advertisements
Similar presentations
Draft Legislation on Reform of Provision of Young People and Children with SEN Children and Families Act.
Advertisements

ALTERNATIVE METHODS OF DISPUTE RESOLUTION (ADR)
HR User Group 16 Mar 2009 – Policy Update Fiona Daffern Maternity Redeployment & termination Sickness and annual leave Teaching Fellows probation Changes.
1 The LVT Transformed Jeff Platt Slides courtesy of: Siobhan McGrath Acting President First-tier Property Chamber.
Issues of relevance. Topics for discussion Role of the lay member Fees Appraisals Website Health and safety Re-appointments Western Heritable appeal.
Barry G Holland – Consulting Psychologist
The Draft SEN Code of Practice November What the Code is Nine chapters Statutory guidance on duties, policies and procedures relating to Part 3.
Changes to the Special Educational Needs system Somerset’s Local Offer Education Health and Care Plans Annual Reviews and the transfer of statements to.
The New SEN Law THE CHILDREN & FAMILIES ACT 2014 EXPLAINED.
ENFORCING PROVISION and legal aid Elaine Maxwell Solicitor Lancaster
Role of and Duties of Plan Commission Members Ralph E. Booker.
EVALUATION OF DISPUTE RESOLUTION METHODS. Strengths of Mediation  Strengths 1) Mediation is often less expensive. Mediation avoids the costs of a trial,
Pre-Learning Question Over which types of cases does the federal court system have jurisdiction? Objective: Students will learn about the dual court system.
T RIBUNALS by Lisa Incledon. T RIBUNALS Limited jurisdiction to deal with a particular area of the law Decisions usually by a panel of Legally qualified.
Reform of Arbitration Law The New Arbitration Ordinance (Chapter 609) # Frank Poon Solicitor General (Acting) Department of Justice Hong Kong SAR.
/ Title 1 UNCLASSIFIED ADR in Tax Disputes UNCLASSIFIED Debbie Hastings First Assistant Commissioner Review and Dispute Resolution.
Chapter 18: The Federal Court System Section 4
Attorney-Client Privilege in International Disputes “Groundhog Day – Episode III” Ian Meredith Partner, International Arbitration Practice Group Co-ordinator,
AS LAW: ENGLISH LEGAL SYSTEM CIVIL COURTS - APPEALS.
The Civil Courts and other forms of Dispute Resolution
Section 2.1.
Workers Compensation Commission Sian Leathem Registrar 29 September 2008.
Occupational health and the law: What’s new? Professor Diana Kloss barrister.
© OECD A joint initiative of the OECD and the European Union, principally financed by the EU The Danish system for Review and Remedies by Jens Fejoe.
Nick Melendez & Johanna Redick.  A typical state court system resembles the federal system.  Legislature makes the laws.  Executive branch enforces.
1 TAX CREDITS Appeals, Disputes, Complaints & the new COP 26. Victoria Todd Low Incomes Tax Reform Group LOW INCOMES TAX REFORM GROUP NAWRA Workshop –
The Judicial System Duties of the Courts. The Responsibilities of the Canadian courts are: 1. Interpret the Laws made by the Legislative and Executive.
Tribunals. Introduction  Tribunals are bodies with judicial functions usually set up by statute but existing outside the usual court system.  They are.
Topic 8 Alternative dispute resolution test Topic 8 Alternative dispute resolution test.
The 0-25 Special Educational Needs and Disability (SEND) Reforms (Children and Families Act 2014) School Governor Briefing September 23 rd 2014 Liz Malcolm.
Presentation by the SCAJTC Administrative Justice and Tribunals Council History and Constitution How We Are Organised What we do How we do it.
FRAMEWORK for a TRANSFER OF ENGAGEMENTS Robert Wharton of Thrings LLP.
The Special Educational Needs Appeal System and ADR in England Neville Harris University of Manchester.
XXXIX Course on International Law Current Issues in International Development: Some Perspectives from the World Bank Lecture 1 The Rule of Law in the World.
Appeals to the Upper Tribunal Against a Traffic Commissioner’s decision (Goods Vehicle Operator’s Licence) Jared Dunbar BSc, MA, LLB Associate, Dyne Solicitors.
LEGAL STUDIES Unit 4 AOS2 Overview U4.AOS2. Unit 4 Area of Study 2 Unit 4 Area of Study 2 Court processes and procedures, and engaging in justice 1. Elements.
Local Assessment of Code of Conduct Complaints. 2 Background  On 08 May 2008 – the local assessment of Code of Conduct complaints was implemented due.
3-MINUTE READ SEND IN THE CHILDREN AND FAMILIES ACT 2014.
1 Draft Taxation Laws Amendment Bills, 2009 Presented by Stiaan Klue.
QCAT Fair and just outcomes Version 1.2 – April 2015 Information in this presentation is general information only. If you are unsure about your legal rights.
SUNY CRIMINAL & BUSINESS LAW A Dual Court System Section 2.1 The Court System MUSOLINO Section 2.1 A Dual Court System Section 2.2 Trial Procedures 2 unit.
Procedure for the resolution of grievances in the ILO.
ALTERNATIVE METHODS OF DISPUTE RESOLUTION (ADR). WHY IS ADR NEEDED? Courts expensive Courts time-consuming Courts traumatic Public hearings bring unwelcome.
Local Assessment of Code of Conduct Complaints. Background  On 08 May 2008 – the local assessment of Code of Conduct complaints was implemented due to.
BRISTOL ADVICE CONFERENCE PAUL TRELOAR 2nd DECEMBER 2015.
DISPUTE RESOLUTION: CUSTOMS AND EXCISE ACT – (STAKEHOLDERS) Stakeholders page1.
What Is Employment? Compare employee with agent and independent contractor Differences: Control test - Degree of control exercised over an employee is.
Nebraska Liquor Control Commission Hobert Rupe Executive Director.
Civil Courts & ADR Advantages and Disadvantages. Learning Objectives I will be able to state the advantages and disadvantages of each form of civil dispute.
Highlights of the National Conference on the Implementation of the Pension Reform Organized by National Assembly and PenCom 20 May,
2Chapter SECTION OPENER / CLOSER: INSERT BOOK COVER ART A Dual Court System.
New Family Justice System Overview as at December 2013 This presentation reflects the information about the new family justice system available at the.
The UNCITRAL Model Law on International Commercial Arbitration: 25 Years 4 June 2010 “The Influence of the UNCITRAL Model Law in Hong Kong and China”
Disability Living Allowance Claiming and challenging decisions.
THE ROLE OF COURTS AND TRIBUNALS IN ENHANCING ACCESS TO JUSTICE IN ENVIRONMENTAL LITIGATION SEVENTH ANNUAL COLLOQUIUM OF THE IUCN ACADEMY OF ENVIRONMENTAL.
The Ontario Human Rights Commission Complaints Process CLN4U.
OUR EFFICENCY DETERMINES OUR PERFORMANCE
Unit 1: The Nature of Law and the Welsh and English Legal Systems Civil Courts: Civil Process Tribunals.
Principles of Administrative Law <Instructor Name>
CADBURY SCHWEPPES CASE C-196/04, 12 SEPTEMBER 2006.
CIVIL COURTS: CIVIL PROCESS TRIBUNALS
SEND Single Route of Redress - National Trial
Community Support Worker
Workplace Relations Structures
3-3 State Court Systems GOALS
RANDOM CASE ALLOCATION JUDGE BADRI NIPARISHVILI
WHO WE ARE Over 22 years of experience support IPS, a group made up of highly qualified and widely recognized Accountants and Prosecutors within the field.
The Federal Court System
Judge Jane McConnell June 2019
Presentation transcript:

Tribunals Reform CIOT and ARC 25 September 2008

CIOT | 25 /09/2008 | 2 BACKGROUND Tribunals Courts and Enforcement Act 2007 New First-tier and Upper Tribunals will cover all HMRC direct and indirect tax matters Will take all work from current VAT and Duties Tribunal, General and Special Commissioners and S706 Tribunal Tax Credit, child benefit and other social entitlement appeals will be brought within new Social Entitlement Chamber [except in NI] New internal reviews New Tax Chamber costs regime (costs for complex track and unreasonable)

CIOT | 25 /09/2008 | 3 TRIBUNALS Tribunals will use tribunal venues all over UK Panels will be a mix of legally qualified and lay members depending on nature of case All appeals will be vetted in administration centre by legally qualified registrar Appeals from First -tier with permission and on point of law Tribunal rules – MoJ devise, consulting HMRC and other stakeholders

CIOT | 25 /09/2008 | 4 IMPACTS New review process available Taxpayers may request review or HMRC may offer one All appeals will be sent to Tribunal by the taxpayer HMRC will no longer send appeals to the tribunal. MoJ will tell HMRC Different tracks: “Paper Hearing” track, basic track, standard and complex

CIOT | 25 /09/2008 | 5 INTERNAL REVIEW Review available after go live for all appeals whenever made Review will apply to all HMRC decisions – not just the main taxes Reviewers will not be connected to caseworkers – genuine second look Review decisions will explain reasons 45 day time limit can be extended by agreement Review trial (direct taxes) in Manchester

CIOT | 25 /09/2008 | 6 BENEFITS Improve customer experience Unfettered access to manifestly independent tribunal Greater consistency across taxes by introducing common internal review arrangements Paper Hearings - will reduce costs for customers and the Tribunal Service Better, high quality and timeous dispute resolution.

CIOT | 25 /09/2008 | 7 KEY MESSAGES There will be changes New internal reviews will be introduced For direct taxes there will be a new process to get appeals to the tribunal