The Tribunal Procedure Committee is consulting on plans to remove the default requirement to publish detailed written judgments on FTT tax cases to save money and speed up the judicial process so judges spend less time preparing written reasons for their decisions.

This is the second time the Committee has attempted to force through these changes, after it received substantial opposition to the proposals in autumn 2023.

The crux of the new plans would make amendments providing ‘bespoke, chamber-specific rules addressing when full or summary-form reasons are required or available, with allocation to a “track” commensurate to the complexity of the proceedings.

‘The first tier tribunal is where the facts that underpin any decision are identified and ultimately underpin any later appeal,’ warned ICAEW’s Tax Faculty in its response to the consultation.

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