The Normal Tribunal Appeal Process
There are 3 types of appeal - Basic, Standard and Complex. Basic Appeal A Basic appeal is normally listed for a hearing without either HMRC [...]
Serving Evidence/Documents Late
It is very common for the taxpayer to believe that they can attend a hearing and produce documents that assist their case on the day. [...]
Striking Out an Appeal
It’s worth dealing with this subject, albeit briefly. If the appeal falls under the Standard or Complex category, you will be issued with deadlines to [...]
Cross-Examination of Witnesses
If you give evidence at a hearing, your evidence is taken as true (in most cases) if HMRC do not challenge you. Therefore, HMRC will [...]
What to expect at a Tax Tribunal Hearing?
This article is simply to put peoples’ mind at rest when attending a hearing without representation. The Tribunal hearing rooms are generally small, new looking [...]
Can you Appeal a Tax Tribunal Decision/Judgement?
The First-Tier Tax Tribunal judgements are very difficult to appeal and you cannot appeal simply because you disagree with them. The Judge will have to [...]
Outsourcing Payroll Services Linked to MTIC Fraud
MTIC fraud is becoming more prevalent with companies providing Payroll and other labour services. It its simplest form, a business (Company A) outsources its payroll [...]
Tribunal’s Hands Tied in Certain Cases
In some appeals, mainly excise cases, the only option a Tribunal has is to tell HMRC that it believes the decision was wrong and that [...]
VAT Security
HMRC have the power to issue a ‘Notice of Requirement to Give Security’, which, effectively, is a letter stating that you are a VAT risk [...]
Recovering Legal Fees if Successful on Appeal
Ordinarily, neither HMRC nor the taxpayer can recover costs if they are successful. This was introduced in 2009 so that taxpayers could appeal without the [...]