Information & Inspection Powers: Information Notices: Tribunal approval: The Tribunal
The tribunal is an independent judicial body put in place by The Tribunal, Courts and Enforcement Act (TCEA) 2007. It is administered by the Tribunals Service of the Ministry of Justice.
Approval requests and appeals to the tribunal are heard in a ‘Chamber’ that specialises in tax.
The panels hearing tax appeals and approval requests will be drawn from a pool of professionals, both legally and non-legally qualified, providing a wide range of experience to ensure that the right skills and knowledge are available to the tribunal.
You can find more information about the tribunal in the Appeals, Reviews and Tribunals Guidance (ARTG).
The approval of the tribunal is
- exceptional before issuing a taxpayer notice, see CH24120
- usually necessary before issuing a third party notice if the named person does not or cannot approve it, see CH24160
- usually necessary before issuing an identity unknown Notice, see CH24200.
We can issue an identification notice without the approval of the tribunal, see CH24210.
The conditions to be met in order to gain approval by the tribunal depend on the type of power being used but all requests for tribunal approval must be made by or with the agreement of an authorised officer, see CH21720.