This scientific research project compares English tribunals with Swiss first-instance tribunals/ courts that grant legal protection against decisions taken by administrative authorities in a specific field (such as taxes, social security, asylum and immigration). The project focuses in particular on tax tribunals (in England the Tax Chamber of the First-tier Tribunal).
This research project will present the historic developments of English tribunals and their Swiss counterparts from their establishment until nowadays. The most recent reforms in relation to tribunals in England and Switzerland will be considered particularly (i.e. the implementation of the Tribunals, Courts and Enforcement Act 2007 in England). The current legal situation regarding the composition and the organisation of tribunals as well as the applicable procedure before them will be described. Similarities and differences will be demonstrated.
Based on the identified reasons for differences regarding the procedure of the compared tribunals some conclusions will be drawn. These conclusions should serve as a basis for future reforms of the judiciary in Switzerland and possibly in England as well.