Tax Chamber Hearings: a User’s Guide

Publisher: Claritax Books; paperback 195 pages

Keith’s book provides practical and commonsense guidance for tax advisers considering taking cases to the First-tier Tribunal. It is clearly written well-researched and up to date.

An abundance of recent cases illustrates how the tribunal deals with various procedural points. I particularly liked the chapter ‘At the hearing – practical considerations’ which is full of useful guidance on what one can expect on the day of the hearing.

The text is largely structured around the regulations that set out how the tribunal must carry out its work. Each rule is explained together with difficult areas and issues and worked examples demonstrate how the tribunal might apply the rule in practice.

The book is very useful for those who have become lost in the language of legislation.

The...