United Kingdom - Wording of Tax Decisions – The United Kingdom
- United Kingdom
- M. Gammie
- European Taxation, 2016 (Volume 56), No 9
- 18 August 2016
In this note, the author outlines various aspects regarding tax decisions in the United Kingdom. After providing a brief overview of the UK tax appeal system and the jurisdiction and composition of the various tax courts, the author looks at the documents submitted as part of the appeal process that judges can draw upon in writing decisions, the rules regarding the decision itself, the writing of the decision and post-decision matters and further appeals.