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Tax Law
CPD Points:
Up to 1 point. details »

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Regulated by the Solicitors Regulation Authority:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Regulated by the Bar Standards Board:
Listen and pass the quiz: Gain 1 accredited CPD point (60 minutes)

Regulated by ILEX:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

  • FREE
30 minutes of audio
(+ optional 5 minute online quiz)
Plays on Computer:
Yes Downloadable as MP3:    Yes
Course Aims:

This podcast aims to give an in-depth introduction to the new tax tribunal system introduced on 1 April 2009. It describes the key stages in the procedure from commencement of a dispute, to review of an HMRC decision, appeal of that decision, further appeal and judicial review. Consideration is given to the composition of tribunals, the allocation of cases to particular tracks and the new costs rules. There is also an assessment of the merits of the new system.

After completing the course you will:
  • Understand the structure of the new tax tribunal system;
  • Appreciate the procedural stages through which a tax tribunal case will pass;
  • Be familiar with the track allocation and costs rules applying to the new system;
  • Understand the issues relating to judicial review of tax cases.
Specialist Difficulty: 5 of 5
Legislative Updates
Sources and References:
  • Carvill v Frost [2005] STC (SCD) 208.

This podcast gives a detailed overview of the new dedicated tax tribunal system which came into being on 1 April 2009. It outlines the reforms instituted by this system, taking the listener through the new procedure, including the commencement of tax disputes, the review of HMRC decisions, appeals against these decisions, further appeals and judicial review. Structural features of the regime are also considered, such as the track allocation system and the new costs rules. Finally, an evaluation is made as to the consequences of these reforms.

Podcast Added: 11/5/09

Podcast last reviewed: 2011-08-30

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