Tax Appeals

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.

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About this work

Referring to well over 500 case precedents, the author invariably brings out the practical implications for other tribunal users. This sixth edition has expanded commentary throughout, covering such diverse topics as abuse of process, transfers to other tribunals, costs awards and the practicalities of video hearings.

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.

Table of contents

• • Introduction

• • Preliminary matters and internal reviews

• • The Tribunal Procedure Rules – introductory matters

• • General powers and provisions under the rules

• • Procedures before a hearing [expanded by way of example]
    • Introduction
    • Rule 19 – Proceedings without notice to a respondent
    • Rule 20 – Starting appeal proceedings
    • Rule 21 – Starting proceedings by originating application or reference
    • Rule 22 – Hardship applications
    • Rule 23 – Allocation of cases to categories
    • Rule 24 – Basic cases
    • Rule 25 – Respondent’s statement of case [expanded by way of example]
      • The rule
      • Overview
      • When a statement of case is to be provided
      • Contents of a statement of case
        • Introduction
        • Assertions of dishonesty and similar conduct
        • Responses by taxpayers
        • Requests by HMRC for taxpayers to produce statements of case
        • Requests by HMRC to revise their statement of case
        • Requests for hearings or a case not to be dealt with at a hearing
    • Rule 26 – Further steps in a Default Paper case
    • Rule 27 – Further steps in a Standard or Complex case
    • • Rule 28 – Transfer of Complex cases to the Upper Tribunal

• • The directions stage

• • Procedures at a hearing

• • At the hearing – practical considerations

• • Procedures after a hearing

• • The Scottish Tribunal

• • Appendices