Tax Chamber Hearings: a User’s Guide

The third edition of Tax Chamber Hearings: a User’s Guide is very useful for readers who know little or nothing about tribunal and for those who wish to take a different course of action when in disagreement with a tax inspector be it HMRC review alternative dispute resolution or judicial review.

The book explains what can and cannot be referred to as tribunals and covers considerations for accepting late appeals which will be of particular interest to overworked accountants who have missed appeal deadlines.

Author Keith Gordon makes clear that as well as considering reasonable excuse for a late appeal tribunals look at the overall fairness and risk of injustice should a late appeal be refused.

He explains the categorisation of cases (such as default paper that usually have no hearing) the requirement and timing for lists of documents statements of...