Plan to end access to written tax judgments scrapped

11 Feb 2026

After strong opposition, Tribunal Procedure Committee forced to keep current approach to written rulings on tax tribunals

Proposals to remove written judgments on tax rulings in the First Tier Tribunal (FTT) and Upper Tribunal will not go ahead following significant opposition to the measures suggested in a consultation back in 2024, run by the Tribunal Procedure Committee (TPC).

The removal of written rulings would have affected tax and employment tribunals, and was opposed by many of the respondents to the consultation, particularly from the tax profession and institutes.

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