What happens at a tax tribunal hearing?
Produced in partnership with Anne Redston
What happens at a tax tribunal hearing?

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

  • What happens at a tax tribunal hearing?
  • Before the hearing
  • On the day of the hearing
  • The participants
  • Who sits where?
  • Oaths
  • Courtesies
  • The order of events
  • Law, evidence and argument
  • Example using a real case to show the difference between issue, law and evidence and argument
  • more

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:

  1. who are the participants (including witnesses) and where do they sit

  2. how to address the tribunal and HMRC

  3. the order of events

  4. the difference between law, evidence and argument

  5. the three different types of decision notices, and

  6. costs

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.

Before the hearing

If you want to understand how to prepare for a hearing, read Practice Note: Preparing for a tax tribunal