This project has provided a comprehensive review of the system of tax appeals and made proposals for reform. The review generated several reports which subsequently formed the basis for the Lord Chancellors own review of tax appeals. Lack of legislative space has delayed the implementation of any reform but the Committee will be responding to the DCA white paper Transforming Public Services: Complaints, Redress and Tribunals on the reform of the tribunals system.

A separate piece of work on National Insurance appeals did, however, bear fruit at the time of the amalgamation of the Contributions Agency and the Inland Revenue.