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Tax appeals and Tribunals

Has HMRC made a decision that you do not agree with?

Has it concluded an enquiry and assessed tax you do not think you owe or charged a penalty that you do not think you should pay?

Has it sent you a notice for documents and information that you do not think you should comply with?

A new system was introduced in 2009, providing different routes for tax payers to appeal decisions made by HMRC. At the most simple level, you can appeal in a letter. For more complicated matters, you may need to have your case heard at a formal judge-led hearing known as the First-tier Tax Tribunal. In very complex cases, you may require an Upper Tier Tax Tribunal hearing, which tends to be longer in duration and involve judges with more technical expertise.

The hearings take place in a similar way to other legal disputes heard in Court. The advocates for the appellant and defence both put the opposing case before the judge, who has the power to make a binding final decision.

If you are not properly advised, you may find yourself lost in the system, or even thrown out of it if you miss the tight deadlines that are now imposed. You may reach the Tribunal and find that the judge makes an unfavourable decision that you have no power to overturn. With our expert guidance, you may find that we can resolve the matter without you going to a Tax Tribunal hearing at all. ?

• Why investigation start
• Budget 2013
• Code of Practice 9
• Tax appeals and tribunals