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Professional body welcomes members’ eligibility for Scottish Tax Tribunals

Professional body welcomes members’ eligibility for Scottish Tax Tribunals

The Chartered Institute of Taxation (CIOT) has welcomed the news that its members will be eligible to serve in Scotland’s First-tier Tax Tribunal (FTT)1. For other potential Tribunal members, the Institute has voiced concern that eligibility criteria remain ill-defined.

The Scottish Government issued a consultation on draft regulations, which prescribe the eligibility criteria for appointment to the Scottish Tribunals, in July2. The CIOT looked at how the draft regulations will affect ordinary members of the tax jurisdiction of the FTT for Scotland. The regulations will not take effect until the existing Scottish Tax Tribunals become part of the Scottish Tribunals, anticipated to take place in spring 2017.

Moira Kelly, Chair of the CIOT’s Scottish Technical Sub-Committee, said:

“The draft regulations, by and large, replicate the existing Scottish Tax Tribunals Regulations 2014,3 which themselves largely replicate the tax-related parts of the UK regulations.4 Among the changes from the UK regulations is the welcome provision for the automatic eligibility of members of the CIOT to serve as ordinary members in the FTT.5 This is welcome recognition of the relevance and benchmark of quality of our CTA qualification.

“However, we believe that the term ‘substantial experience’ – in respect of unaffiliated tax professionals – is problematic, because it is a subjective term. We agree wholeheartedly that it is necessary to have the possibility of gaining eligibility through experience and recognise that usage of the term ‘substantial’ is a practical expedient. However, we think there should be some indication as to the meaning of ‘substantial’ in this context. For example, we note that regulation 2 of the draft regulations requires legal members of the First-tier Tribunal for Scotland to have five years of experience.

“It is imperative that consideration be given as to whether some sort of time limit should also be specified in respect of ‘substantial experience’ for ordinary members.”

Notes for editors:

  1. The response of the Chartered Institute of Taxation be read in full, here.
  2. The Scottish Government consultation, Draft Regulations That Prescribe Eligibility Criteria for Appointment to the Scottish Tribunals, can be read in full, here.
  3. These regulations can be read in full, here.
  4. These regulations can be read in full, here.
  5. The CIOT had previously called for their inclusion during previous consultation; see sections 3 and 4 of the Institute’s response, here.