Office of the Chief Tax Counsel (OCTC)
Adjudication Unit
The Adjudication Unit is part of the disputes resolution process. This process was designed so that tax disputes could be resolved at an early stage to reduce the number of litigated cases. The Unit's role within this process is to take a fresh look at tax disputes in an impartial and independent manner, and to provide technically accurate decisions.
Adjudication is not mediation, nor is an adjudicator required to investigate. Consequently, an adjudicator very rarely meets with either the taxpayer or the Inland Revenue investigator involved in a dispute. Adjudication is independent of the Commissioner's investigative or audit function, and adjudicators (who are either accountants or qualified solicitors) are not obliged to follow the Commissioner's policy.
A report on the reasons for a decision is issued to both the taxpayer and the Inland Revenue investigator. If a decision finds in favour of the taxpayer, the Commissioner has no right of appeal. However, if the adjudicator finds in favour of the Commissioner, the taxpayer may appeal to the Taxation Review Authority or the High Court.
Date published: 09 Dec 2004
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