"The new tribunal rules introduced in April 2009, were designed in the main to draw together into a unified structure, the myriad of tribunals which had emerged over time all with their own practices and rules.
In the tax sphere it of course meant the combination of the VAT and Duties Tribunals with the General and the Special Commissioners into the Tax Chamber of the First-tier Tribunal (FITT)."
Read Dorsey Partner Simon Whitehead's full analysis in the November 2010 edition of the Tax Journal.