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Tax Chamber of the First-tier Tribunal

Volume 499: debated on Wednesday 11 November 2009

To ask the Secretary of State for Justice how many (a) corporate tax and (b) other tax cases were heard by the Tax Chamber of the First-tier Tribunal and its predecessor in each financial year since 1995-96. (298840)

Neither the Ministry of Justice nor Her Majesty’s Revenue and Customs holds information on the Tax Chamber and its predecessors prior to 2004-05.

The number of appeals disposed of at a hearing by the VAT and Duties Tribunal and the Special Commissioners of Income Tax from 2004-05 were:

VAT and DutiesSpecial Commissioners of Income Tax

Financial year

Disposed at hearing

Disposed—other

Disposed at hearing

Disposed—other

2004-05

728

2,246

120

108

2005-06

675

1,970

109

126

2006-07

763

3,151

126

223

2007-08

754

1,678

108

155

2008-09

1,105

2,270

125

153

Source:

TS Tax Business Plan

As part of the implementation of the First-tier Tribunal (Tax), data was collated and agreed by Her Majesty’s Revenue and Customs and the Tribunals Service for the year 2006-07. During that year, 9,545 cases were heard before the General Commissioners and five cases were held before the Section 706 Tribunals. No other data are available for years prior to April 2009.

Since April 2009, the Tax Chamber has not differentiated between direct and indirect tax. It has heard 779 appeals. The Ministry of Justice does not hold information on the specific type of appeal, e.g. corporation tax. This information could be provided only at a disproportionate cost by checking individual records of all appeals.