What to expect at a Tax Tribunal Hearing?
What to Expect at a Tax Tribunal Hearing?
For many people, attending a Tax Tribunal hearing is an unfamiliar and daunting experience. This guide is designed to put minds at rest and explain what actually happens on the day.
The Hearing Room
Hearing rooms are typically small and modern, arranged with three rows. Unrepresented appellants sit in the front row on the left-hand side, while HMRC’s representatives sit on the right. The Judge and Member, who is usually a qualified accountant, preside from a slightly elevated position at the front of the room.
The Process
HMRC presents its case first and calls any witnesses it wishes to rely upon. The appellant should take notes of any points they disagree with and will have the opportunity to cross-examine HMRC’s witnesses.
The Judge and Member will also question HMRC’s officers directly, often probing areas that the appellant may not have thought to raise.
Once HMRC has finished, the appellant explains their side of the case, gives sworn testimony, and then faces cross-examination from HMRC. The process is designed to help unrepresented people and the Tribunal will make allowances for those who are not legally trained.
The Schedule
Hearings typically start at 10:30 AM, with a break for lunch at around 1 PM. Depending on the complexity of the case, a hearing may last anywhere from a few hours to several days.
The Decision
Judgments are not delivered on the day. Instead, the decision arrives by email approximately one month after the hearing. The written judgment will set out the Tribunal’s findings of fact, its analysis of the law, and its decision.
The entire process is designed to be as relaxed as possible. While it is a formal legal proceeding, the atmosphere is far less intimidating than many people expect.
Frequently asked questions
Who sits on the panel at a Tax Tribunal hearing?
The hearing is presided over by a Judge and a Member, who is usually a qualified accountant, sitting in a slightly elevated position at the front of the room. Hearing rooms are typically small and modern, with unrepresented appellants in the front row on the left and HMRC's representatives on the right.
Who goes first at a Tax Tribunal hearing?
HMRC presents its case first and calls any witnesses it wishes to rely upon. The appellant should note points they disagree with and can cross-examine HMRC's witnesses. The Judge and Member may also question HMRC's officers directly. The appellant then explains their case, gives sworn testimony and is cross-examined by HMRC.
How long does a Tax Tribunal hearing last?
Hearings typically start at 10:30 AM, with a break for lunch at around 1 PM. Depending on the complexity of the case, a hearing may last anywhere from a few hours to several days. The decision is not given at the end of the hearing but follows later in writing.
When will I receive the Tax Tribunal's decision?
Judgments are not delivered on the day of the hearing. Instead, the decision arrives by email approximately one month afterwards. The written judgment sets out the Tribunal's findings of fact, its analysis of the law and its decision.
Can I attend a Tax Tribunal hearing without a representative?
Yes. Unrepresented appellants attend hearings and have a set place in the hearing room. The process is designed to help unrepresented people, and the Tribunal will make allowances for those who are not legally trained. Although it is a formal legal proceeding, the atmosphere is far less intimidating than many people expect.
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