On 28 November 2007, the Ministry of Justice published a consultation document on the implementation of the Tribunals, Courts and Enforcement Act 2007. As well as setting out the general way in which the tribunal system (for both tax and non-tax cases) will operate, the paper discusses the specific changes that will be made to the tax tribunal system (for both direct and indirect tax cases).

The consultation closes on 22 February 2007, with the intention that the new tax appeals system will be implemented in April 2009.