The following Tax guidance note Produced in partnership with Anne Redston provides comprehensive and up to date legal information covering:
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 happens at a tax tribunal appeal hearing. It covers practical matters, including:
who are the participants (including witnesses) and where do they sit
how to address the tribunal and HMRC
the order of events
the difference between law, evidence and argument
the three different types of decision notices, and
Before you read this Practice Note you should read Practice Note: Appealing an HMRC decision. 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.
The tribunal also provides information about procedures at a hearing in the leaflet, ‘At your hearing’.
This Practice Note does not cover hearings in respect of appeals 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 decision.
If you want to understand how to prepare for a hearing, read Practice Note: Preparing for a tax tribunal
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