A leading tax lawyer has called for the introduction of a single appeals tribunal for income tax and VAT, following the Lord Chancellor's announcement of a review of the tax appeal tribunals system.
Speechly Bircham senior partner, John Avery Jones, said: "One of the issues is that we have two systems, income tax and VAT, running side by side. We need a central, high-grade tribunal for both taxes. We have one for income tax, but we only half have it for VAT."
Under the current system, general commissioners and special commissioners hear appeals from decisions of the Inland Revenue, with the VAT and duties tribunal hearing appeals from Customs and Excise decisions.
Areas to be looked at by the Lord Chancellor's Department in his review, announced on 20 March, include the appointments system, judicial training, and the speed and consistency of decision-making.
The introduction of training for general commissioners is likely to be controversial, Avery Jones said.
"They would like to stay as they are, but they would get more interesting cases if they were more professional," he said.
Avery Jones also welcomed the move to a more open appointments system. "It has all been done behind closed doors until now, and nobody knows quite how you get qualified," he said.
Announcing the consultation, the Lord Chancellor, Lord Irvine, said: "We need a tax appeals system fit for the 21st century. Some elements of the current system date back to the early 19th century."