Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Can you handle the truth?

19 October 2016 / Doug Sinclair
Issue: 4572 / Categories: Comment & Analysis
istock_23753183_medium_fmt

A practical insight into the appeal process when taking a case to the First-tier Tribunal.

KEY POINTS
 
  • Reflect at every stage of the process to ascertain whether it is commercially viable to carry on fighting.
  • Familiarity with each step of the appeal process.
  • Record key dates on a calendar.
  • In advance of the First-tier Tribunal hearing prepare speaking notes and memorise opening address.
In a dispute with HMRC it is always preferable if the adviser can reach a negotiated settlement with the department because this enables the substantive issue to be resolved a lot quicker and at reduced professional costs. Most enquiry cases opened by HMRC that give rise to an underpayment of taxes are resolved in a pragmatic way with agreement reached between HMRC and the client. 
...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon