The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
Appeals and applications to the First-tier Tribunal and Upper Tribunal are both significantly affected by the coronavirus pandemic. This guidance summarises the situation as at 22 January 2021. However, the position is constantly changing. The Ministry of Justice is providing regular updates and you are advised to check the Judiciary website for the most up-to-date position.
The Ministry of Justice page currently includes ‘pilot’ practice directions, announcements and guidance. These practice directions are described as ‘pilot’ because they have been introduced to deal with the problems caused to the Tribunals by the coronavirus lockdown. Most of these practice directions were expressed to last for six months and have now been extended to 12 months, but may be amended or revoked at any time; they may also be further extended.
The position before the pandemic is set out in the Appealing an HMRC decision ― outline guidance note and the other guidance notes in that subtopic, which provide more details of many of the steps and procedures relevant to an appeal to the Tribunals. However, the information in those guidance notes should be read in the light of, and as amended by, the commentary below.
This guidance deals with appeals to the First-tier Tribunal unless specific reference is made to the Upper Tribunal or to both Tribunals. It only provides a summary, and you may need to take further advice in relation to any particular appeal position. Also, 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.
There are five general points that you should bear in mind:
the starting point in resolving the difficulties caused by coronavirus is the overriding objective. This is that the Tribunals must deal with cases ‘fairly and justly’, see SI 2009/273, Rule 2, and the SI 2008/2698, Rule 2. If you are asking for extra time, objecting to a proposal or asking for
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