The following Personal Tax guidance note Produced by Tolley and written by Anne Redston. Anne is a barrister at Temple Tax Chambers and is not authorised to write on behalf of the Tribunals Service or the judiciary. provides comprehensive and up to date tax information covering:
Before you read this guidance note you should read the Appealing an HMRC decision ― outline guidance note. You are also advised to consider the possibility of an HMRC review, see the HMRC review of a decision guidance note.
This note considers the main things to consider when deciding whether or not to appeal to the Tribunal. It discusses the payment of the tax in dispute, costs, the merits of the case, and issues around privacy and confidentiality.
This guidance note, and the other related guidance notes on Tribunal appeals, sets out the position before the coronavirus (COVID-19) pandemic. However, Tribunal appeals, hearings and related procedures have all been affected by the coronavirus pandemic. You are strongly advised to read the Tax Tribunals and coronavirus (COVID-19) guidance note, as that commentary summarises the current position.
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 any particular appeal position. If the 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.
A taxpayer is not required to pay a fee to take an appeal to the First-tier Tribunal or to the Upper Tribunal.
In 2015, the Ministry of Justice (MoJ) consulted on whether to introduce fees for Tax Tribunal appeals, and subsequently it was decided that fees would be charged. However, in 2017, the Supreme Court ruled that the fees imposed in the Employment Tribunal were unlawful. Although the MoJ has never publicly stated it has dropped its plans, no steps have been taken to introduce them, and no revised proposals have been put forward.
For some VAT appeals, the VAT in dispute must be paid before the appeal, unless HMRC agrees (or, if HMRC does not agree, the Tribunal agrees) that
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login
IntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeWithholding tax may be reduced under double tax treaties (DTT) or European directives, both of which may be subject to making a formal claim.This guidance note outlines the rules for UK withholding tax, and
This guidance note explains the general rules surrounding the availability of indexation allowance on the disposal of company assets and provides information on the rebasing rules for assets held on 31 March 1982. For an overview of the general position regarding company disposals, please refer to
This guidance note provides details of quarterly instalment payments (QIPs) for corporation tax purposes and which companies need to pay their tax liabilities in this manner.Generally, corporation tax is payable nine months and one day after the end of the relevant accounting period. However, large
Why is this important?Tax-free amountEach individual, whether or not they are resident in the UK, is entitled to an annual exempt amount when calculating the taxable amount of their chargeable gains for the tax year (although see the exceptions below). The annual exempt amount is also known as the
To view our latest tax guidance content, sign in to Tolley Guidance or register for a free trial.