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There is light at the end of the tunnel as far as his VAT appeal is concerned, so MIKE THEXTON explains the tribunal procedures
KEY POINTS
- Beware of possible hearing postponements.
- How to prepare for an appeal hearing.
- Stepping up to the bench.
- Waiting for the outcome.
Keen readers with a long memory may recall that I have been wrangling with HMRC over the workings of the VAT flat-rate scheme (FRS) since 29 January 2009 (see I want an argument and I want an argument II). I have now had my day (or two) in the First-tier Tax Tribunal and I am reporting back.
A brief survey suggests to me that few tax advisers ever visit the tribunal. ‘I met someone once who nearly got as far as a hearing’ was one of the closer connections. It seems to be the preserve of barristers and unrepresented taxpayers.
I found the experience very interesting – not something I...
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