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 [...]
There are 3 types of appeal - Basic, Standard and Complex. Basic Appeal A Basic appeal is normally listed for a hearing without either HMRC [...]
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. [...]
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 [...]
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 [...]
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 [...]
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 [...]
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 [...]
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 [...]
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 [...]
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 [...]