SolvedSchedule 8 | Constitution and Procedure of Value Added Tax Tribunals
From legislation.gov.uk
Establishment of value added tax tribunals
(1)There shall continue to be value added tax tribunals for England and Wales, Scotland and Northern Ireland respectively.
The President
(1)There shall continue to be a President of Value Added Tax Tribunals, who shall perform the functions conferred on him by the following provisions of this Schedule in relation to value added tax tribunals in any part of the United Kingdom.
(2)The President shall be appointed by the Lord Chancellor after consultation with the Lord Advocateand shall beF1
(a)a person who has a 10 year general qualification, within the meaning of section 71 of the Courts and Legal Services Act 1990;F2
(b)an advocate or solicitor in Scotland of at least 10 years’ standing; orF2
(c)a member of the Bar of Northern Ireland or solicitor of the Supreme Court of Northern Ireland of at least 10 years’ standing.F2
(3)Subject to paragraph 3 below, the appointment of the President shall be for such term and subject to such conditions as may be determined by the Lord Chancellor, after consultation with the Lord Advocate, and a person who ceases to hold the office of President shall be eligible for re-appointment thereto.F3
(1)The President may resign his office at any time and shall vacate his office
(a)at the end of the completed year of service in which he attains the age of seventy-two orF4F5
(b)if sub-paragraph (1A) below applies, on the date on which he attains the age of seventy-five.F5
(1A)If the Lord Chancellor, after consultation with the Lord Advocate, considers it desirable in the public interest to do so, he may authorise the President to continue in office after the end of the completed year of service mentioned in sub-paragraph (1)(a) above.F6
(2)The Lord Chancellor may, if he thinks fit and after consultation with the Lord Advocate, remove the President from office on the ground of incapacity or misbehaviour.F7
(3)The functions of the President may, if he is for any reason unable to act or his office is vacant, be discharged by a person nominated for the purpose by the Lord Chancellor after consultation with the Lord Advocate.F8
(4)There shall be paid to the President such salary or fees and there may be paid to or in respect of a former President such pension, allowance or gratuity as the Lord Chancellor may with the approval of the Treasurydetermine.F9
(5)If a person ceases to be President of Value Added Tax Tribunals and it appears to the Lord Chancellorthat there are special circumstances which make it right that he should receive compensation, there may be paid to that person a sum of such amount as the Lord Chancellor may with the approval of the Treasurydetermine.F10
Sittings of tribunals
(4)Such number of value added tax tribunals shall be established as the Lord Chancellor or, in relation to Scotland, the Secretary of Statemay from time to time determine, and they shall sit at such times and at such places as the Lord Chancellor or, as the case may be, the Secretary of Statemay from time to time determine.F11F12F13
Composition of tribunals
(1)A value added tax tribunal shall consist of a chairman sitting either with two other members or with one other member or alone.
(2)If the tribunal does not consist of the chairman sitting alone its decisions may be taken by a majority of votes and the chairman, if sitting with one other member, shall have a casting vote.
Membership of tribunals
(6)For each sitting of a value added tax tribunal the chairman shall be either the President or, if so authorised by the President, a member of the appropriate panel of chairmen constituted in accordance with paragraph 7 of this Schedule; and any other member of the tribunal shall be a person selected from the appropriate panel of other members so constituted, the selection being made either by the President or by a member of the panel of chairmen, authorised by the President to make it.
(1)There shall be a panel of chairmen and a panel of other members of value added tax tribunals for England and Wales, Scotland and Northern Ireland respectively.
(2)One member of each panel of chairmen shall be known as Vice-President of Value Added Tax Tribunals.
(3)Appointments to a panel of chairmen shall be made by the appropriate authority, that is to say—F14
(a)for England and Wales, the Lord Chancellor;F15
(b)for Scotland, the Lord President of the Court of Session; andF15
(c)for Northern Ireland, the Lord Chief Justice of Northern Ireland;F15
and appointments to a panel of other members shall be made by the Treasury.
(3A)No person may be appointed to a panel of chairmen of tribunals for England and Wales or Northern Ireland unless he isF16
(a)a person who has a 7 year general qualification, within the meaning of section 71 of the Courts and Legal Services Act 1990; orF16F17
(b)a member of the Bar of Northern Ireland or solicitor of the Supreme Court of Northern Ireland of at least 7 years’ standingF16F17
and no person may be appointed to a panel of chairmen of tribunals for Scotland unless he is an advocate or solicitor of not less than seven years’ standing.
(3B)Subject to the following provisions of this paragraph, theappointment of a chairman of value added tax tribunals shall be for such term and subject to such conditions as may be determined by the appropriate authority, and a person who ceases to hold the office of chairman shall be eligible for re-appointment thereto.F16
(3C)A chairman of value added tax tribunals may resign his office at any time and shall vacate his office-F16
(a)at the end of the completed year of service in which he attains the age of seventy-two; orF16
(b)if sub-paragraph (3D) below applies in his case, on the date on which he attains the age of seventy-five.F16
(3D)If the appropriate authority considers it desirable in the public interest to do so, he may authorise a chairman of value added tax tribunals to continue in office after the end of the completed year of service mentioned in sub-paragraph (3C)(a) above.F16
(3E)The appropriate authority may, if he thinks fit, remove a chairman of value added tax tribunals from office on the ground of incapacity or misbehaviour.F16
(4)There shall be paid to a chairman of value added tax tribunals such salary or fees, and to other members such fees, as the Lord Chancellor may with the approval of the Treasurydetermine; and there may be paid to or in respect of a former chairman of value added tax tribunals such pension, allowance or gratuity as the Lord Chancellor may with the approval of the Treasurydetermine.F18
(5)If a person ceases to be a chairman of value added tax tribunals and it appears to the Lord Chancellorthat there are special circumstances which make it right that he should receive compensation, there may be paid to that person a sum of such amount as the Lord Chancellor may with the approval of the Treasurydetermine.F19
Exemption from jury service
(8)No member of a value added tax tribunal shall be compelled to serve on any jury in Scotland or Northern Ireland.
Rules of procedureF20
(9)The Commissioners may make rules with respect to the procedure to be followed on appeals to and in other proceedings beforevalue added tax tribunals and such rules may include provisions—F21
(a)for limiting the time within which appeals may be brought;
(b)for enabling hearings to be held in private in such circumstances as may be determined by or under the rules;
(c)for parties to proceedings to be represented by such persons as may be determined by or under the rules;
(d)for requiring persons to attend to give evidence ;F22
(dd)for discovery and for requiring persons to produce documentsF23
(e)for the payment of expenses and allowances to persons attending as witnesses or producing documents;F24
(f)for the award and recovery of costs; and
(g)for authorising the administration of oaths to witnesses.
(1)A person who fails to comply with a direction or summons issued by a value added tax tribunal under rules made under paragraph 9 above shall be liable to a penalty not exceeding £1000.F20
(2)A penalty for which a person is liable by virtue of sub-paragraph (1) above may be awarded summarily by a tribunal notwithstanding that no proceedings for its recovery have been commenced.F20
(3)An appeal shall lie to the High Court or, in Scotland, the Court of Session as the Court of Exchequer in Scotland, from the award of a penalty under this paragraph, and on such an appeal the court may either confirm or reverse the decision of the tribunal or reduce or increase the sum awarded.F20
(4)A penalty awarded by virtue of this paragraph shall be recoverable as if it were tax due from the person liable for the penalty.F20