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 [...]
Late Appeal to Tax Tribunal
Appealing late to the First-Tier Tax Tribunal needs to be very carefully worded and must reflect the case law that is commonly used in all [...]