The following Owner-Managed Businesses guidance note by Tolley and written by Anne Redston provides comprehensive and up to date tax information covering:
This guidance note outlines what you should do after your client has decided to appeal to the Tribunal, and takes you up to the day of the hearing. For the next stage, see the What happens at the tribunal hearing guidance note.
Before you read this guidance note you should read the Appealing an HMRC decision: outline guidance note. Remember that this guidance note and the other guidance 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. If your client’s appeal is to the Scottish First-tier Tribunal, the procedure may not be the same as that set out here. You are advised to take specialist advice.
You must submit the appeal form to the Tribunals Service within the time limit. For a discussion of time limits, see the Appealing an HMRC decision: outline and Should I appeal to the Tribunal? guidance notes.
Following the July 2015 consultation , the Government has decided that fees must be charged for tax tribunal hearings. The new fee structure will be given formal effect by secondary legislation as soon as Parliamentary time allows. This is discussed in the Should I appeal to the Tribunal? guidance note.
A copy of the appeal form can be downloaded from the GOV.UK website along with a helpful guidance note. Even if you have completed many appeal forms, it is a good idea to read through the guidance each time, in case there is something which is relevant to this case which you have never needed to consider previously.
The application to appeal can be made online via the GOV.UK website . You must include a scan or photo of the original notice or review conclusion letter with the application
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