Relying on an Agent Atricle
Understanding Court/Tribunal Judgements Subject - The Taxpayer’s Right to Rely on its Agent/Accountant The Judgement, below, relates to a successful Tribunal appeal against a [...]
MTIC Analysis
Understanding Court/Tribunal Judgements Subject – MTIC Fraud (Knew or should have known of a connection to fraud) The Judgement, below, relates to the Court [...]
PLN Analysis 2
Understanding Court/Tribunal Judgements Subject - Deliberate Penalties/Personal Liability Notices The Judgement, below, relates to a successful Tribunal appeal regarding a Deliberate Penalty. Within the [...]
PLN Analysis
Understanding Court/Tribunal Judgements Subject - Deliberate Penalties or Personal Liability Notices The Judgement, below, relates to a successful Tribunal appeal regarding a Deliberate Penalty. Throughout [...]
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 [...]
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. [...]