Taxpayers should exercise caution before taking part in a video tax appeal pilot, a leading solicitor has warned.
Court hearings conducted entirely via video are to be piloted this spring, starting with tax appeals. HMCTS wrote to potential parties last week, inviting them to take part.
The video hearings would take place over the internet, with each participant logging in from a location of their choice using a webcam and, for the purposes of the pilot, the judge located in the courtroom. The format and process of the hearing would be the same as in a physical courtroom, and the judge would have discretion over whether or not to use a video hearing. HMCTS said it is working closely with the judiciary to ‘ensure the majesty of a physical courtroom will be upheld’.
However, Pinsent Masons tax partner Steven Porter, who regularly handles tax disputes including complex and group litigation, said: ‘The government’s video hearing pilot is undoubtedly a step towards the future, but will surely suffer a series of teething pains in ensuring the service works as it should.
‘The current video conferencing facilities of the tribunals/courts are extremely temperamental. Taxpayers with a hearing longer than a few hours should be cautious of joining the pilot, particularly if they are to give evidence.
‘Often in longer hearings the judge gains a lot from interaction with witnesses, and taxpayers wouldn’t want the judge’s opportunity to interact or to make assessments of the witnesses to be diminished. That said, for the right cases this is undeniably a step in the right direction.’
Justice minister Lucy Frazer, said: ‘We are spending £1bn on transforming and modernising the justice system. Video hearings have the potential to improve access to justice and speed up cases.’
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