Don’t fear the First-tier Tribunal

Mike Thexton is I am sure being unduly reticent in concluding in his article outlining his tussle before the General Commissioners that he does not feel able to take a case himself to the new First-tier tribunal.

The proceedings before the First-tier tribunal are likely to mirror those before the Special Commissioners.

While I accept that currently many accountants feel wary about taking a case before the Special Commissioners in my experience they are not greatly different to the Generals.

In relatively simple cases such as Mike’s I have not found any real difference between the two bodies.

The main difference is that the Special Commissioners (and in future the First-tier tribunal) are more likely to exercise a case management role.

However this will normally mean little more than what Mike worked out that he should do before the General Commissioners i.e....