Tax Appeals 5th Edition

A clear guide to the procedures involved in taking a case to the Tax Chamber at the First-tier Tribunal, written by an experienced barrister who appears frequently in the Tax Chamber and the higher courts. 

Referring to around 500 case precedents, the author invariably brings out the practical implications for other tribunal users. The range of case law has been hugely expanded for this fifth edition, which also considers the concept of “abuse of process” and contains detailed coverage of changes arising from the Covid-19 pandemic, many of which have long-term implications for tribunal users.

On the one hand, the book provides detailed technical analysis of the legalities underpinning the tax appeals process. On the other, it offers guidance on procedural matters and on such practical issues as dress code, the typical layout of the room and the order in which the parties speak. It was formerly published as Tax Chamber Hearings.

“A comprehensive and practical discussion of the Tax Chamber jurisdiction, rules and procedures.” – TAXline review of earlier edition

“The book is arranged in a logical, user-friendly way, taking the reader through all aspects of the tribunal process from start to finish.” – TAXline review of 4th edition

“I can only applaud the approach of this guide, of stepping through the rules, providing a clear explanation and illustrating the explanation with practical examples. 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 …” – Judge Colin Bishopp, then President of the Tax Chamber, writing in the foreword to the first edition.

“We agree with the only published commentary on the Rules.” – Scottish Tribunal approves Keith’s analysis in relation to assessment of expenses in the case of Wind Energy Renewables LLP [2021] FTSTC 2.

Contents (in brief)

• Overview
• Preliminary matters and internal reviews
• The Tribunal Procedure Rules
• General powers and provisions under the rules
• Procedures before a hearing
• The directions stage
• Procedures at a hearing
• At the hearing – practical considerations
• Procedures after a hearing
• The Scottish tax tribunal
• Appendices

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