ARTICLE · 13 JANUARY 2016

Weekly Tax Update - 11 January 2016

Smith & Williamson

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Weekly Tax Update - 11 January 2016

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Smith & Williamson

1. General news

1.1 Response to proposals to increase/introduce court and tribunal fees

The Ministry of Justice has published its response to the consultation on court and tribunal fees. This includes new fees for the First-tier Tribunal (FTT) and the Upper Tribunal (UT). The response generally accepts the proposals in the consultation for the tax tribunals, although for appeals against fixed penalties of £100 or less, the fee will be £20 (not the proposed £50). A date for the introduction of these new fees has not yet been set.

The proposed new fees for the FTT and UT are as set out below:

www.gov.uk/government/consultations/enhanced-fees-response-and-consultation-on-further-fee-proposals

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