Preparing for a tax tribunal case
Produced in partnership with Anne Redston

The following Tax practice note produced in partnership with Anne Redston provides comprehensive and up to date legal information covering:

  • Preparing for a tax tribunal case
  • The appeal form
  • Classification of the case
  • Default paper classification
  • No hearing
  • Procedure for default paper cases
  • Basic cases
  • Standard cases
  • Procedure
  • Complex cases
  • More...

Preparing for a tax tribunal case

This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary.

This Practice Note outlines what you should do after your client has decided to appeal an HMRC decision to the tribunal, and takes you up to the day of the hearing. It discusses:

  1. the appeal form—where to find it and tips for completing it

  2. the classification of the case by the tribunal and the consequences of that classification

  3. pre-hearing directions issued by the tribunal, and

  4. preparing:

    1. witness statements

    2. trial bundles, and

    3. skeleton arguments

For the next stage, see Practice Note: What happens at a tax tribunal hearing?

Before you read this Practice Note, you should read Practice Notes: Appealing an HMRC decision and Should I appeal to the tax tribunal? This Practice Note, and the other Practice Notes on appealing to the tribunal, are only a summary; they do not cover all situations. You may need to take further advice in relation to your client’s appeal position.

This Practice Note does not cover appeals or reviews relating to decisions made by Revenue Scotland in relation to any of the Scottish devolved taxes in respect of which the First-tier Tribunal for Scotland (Tax Chamber) has jurisdiction. For more information, see Practice Note: Appealing a Revenue Scotland

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