Is the system failing the unrepresented taxpayer?

Key points

• The First-tier Tribunal is a panel of legally qualified members replacing the lay General Commissioners.
• HMRC enquired into a taxpayer’s return and amended it to reflect an unauthorised payment charge.
• The tribunal asked her to provide amended grounds of appeal setting out the legal basis for disputing HMRC’s decision.
• The taxpayer withdrew her appeal saying she had no fight left.
• Did HMRC comply with the sentiment behind the Taxpayers’ Charter?
• Did the tribunal provide sufficient information to enable her to conduct her appeal?

I was a member of the consultative committee when the First-tier Tribunal was created. I was the sole representative of the accountancy profession in a committee comprised largely of lawyers. At the time I expressed concern that the General Commissioners which the tribunal replaced gave practical decisions that the taxpayer could understand. I was told firmly that lawyers were as capable of being practical as the next person...