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Low Incomes Tax Reform Group

I have read the summary of the proposals for unrepresented appellants (Taxation 28 September 2006 Update page 700). As a sole practitioner representing a number of not-so-well-off small business clients I am concerned that these proposals while no doubt designed to eliminate unfairness would simply introduce unfairness of a different sort.
It is argued that unrepresented appellants should be able to rely on the decision of the first tier being final in most cases so that they are protected against an adverse cost order should the Revenue choose to appeal the decision: unrepresented taxpayers therefore have an advantage over represented taxpayers who will remain liable to that risk. I doubt that any of my clients could afford the cost of a Revenue appeal either.
It is further argued that the unrepresented appellant should receive 'independent professional advice'....