Tax Chamber Hearings: A User’s Guide

Author:

Keith Gordon

Aimed at:

All who need to understand the workings of the Tax Chamber, from first-time users to legal professionals.

Length:

194 pages

Price (incl. p&p):

£68.50

Edition:

1st

ISBN:

978-1-908545-02-2

Publication Date:

Published (September 2011) and in stock.

This book on tax appeals is in stock and will normally be despatched on the same day if ordered before 5pm.

Written by a barrister with a wealth of personal experience of tax appeals, Tax Chamber Hearings is a clear, practical guide to the procedures involved when a taxpayer takes a case to the Tax Chamber at the First-tier Tribunal.

The foreword is written by Judge Colin Bishopp, President of the Tax Chamber: see below. Judge Bishopp writes that “the analysis is clear, concise and to the point. There is also a good deal of useful and informative practical advice, difficult if not impossible to find elsewhere.”

The text explains when and how a taxpayer can commence proceedings in the Tax Chamber, and the procedures undertaken before a hearing takes place (including case management decisions), during the hearing itself and after a decision is made. The author relies upon his considerable experience in representing taxpayers in the Tax Chamber to provide a clear guide of what a taxpayer or representative should expect when a case is taken to the Tribunal.

Full reference is made throughout to relevant legislation, to case law and to guidance from both HMRC and the Tribunal itself.

The text will be of use to all users or potential users of the Chamber. At one extreme, it provides detailed technical analysis of the legalities underpinning the tax appeals process. At the other, it offers guidance on the many questions that will be in the minds of someone considering a first tax appeal, including appropriate dress code, the typical layout of the room, who will be on the panel, who else may be present, and the order in which the parties will speak.

Review comments

“Keith’s book provides practical and commonsense guidance for tax advisers considering taking cases to the First-tier Tribunal. It is clearly written, well-researched and up to date.

I particularly liked the chapter ‘At the hearing – practical considerations’, which is full of useful guidance on what you can expect on the day of the hearing.”

(Anne Redston, Taxation Magazine, 27 October 2011)

“Keith Gordon has brought together enough of the detailed rules and principles to form a comprehensive guide to the procedure before the Tax Chamber, in a style sufficiently concise and lucid to demystify what can be a baffling subject even to experienced tax practitioners.”

“In summary this work is a comprehensive and practical discussion of the Tax Chamber jurisdiction, rules and procedures. It is well written, well annotated and indexed, and should prove an indispensable vade mecum for appellants and their representatives, particularly those for whom the Tax Chamber and its ways are unfamiliar territory.”

(Robin Williamson, TAXline, January 2012)

View Foreword by Judge Bishopp

View Table of Contents

View Index

View first short extract

View second short extract