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In this report, the Committee presents its recommendations for the creation of a unified tax tribunals system to cover all taxes. It does so against the background of the comments that it received on its first Report, which are extensively summarised in the Appendix. The Committee urges the Lord Chancellor's Department to act upon its recommendations and implement the proposed new tribunal system by 2002.
Report details
- DOI
- 10.1920/co.ifs.1999.0079
- ISBN
- 978-1-873357-94-1
- Publisher
- IFS
Suggested citation
. (1999). A unified tax tribunals system. London: IFS. Available at: https://ifs.org.uk/publications/unified-tax-tribunals-system (accessed: 15 July 2025).
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