The report by the IFS Tax Law Review Committee reports that the number of cases taking over 100 days to issue a decision has more than doubled since 2012 and around a third of cases now takes over 150 days for the decision to be issued.

In the report, Tax Tribunals: The Next 10 Years, the IFS says that the tax chamber needs to take significant steps in order to make improvements.

Respondents to a survey of those within the industry stated that the delays in the listing of cases and the filing and dissemination of documents were attributed to understaffing in the tribunal administration as staff were ‘regularly leaving to join other government departments on more favourable terms’.

The delays were also attributed to a lack of robust case management by the judiciary.