Tax Appeals - Law and Practice at the FTT (4ed)
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A clear guide to the procedures involved in taking a case to the Tax Chamber at the First-tier Tribunal, written by an experienced barrister who appears frequently in the Tax Chamber and the higher Courts. Referring to well over 200 case precedents, the author invariably brings out the practical implications for other Tribunal users.
On the one hand, the book provides detailed technical analysis of the legalities underpinning the tax appeals process. On the other, it offers guidance on procedural matters and on such practical issues as dress code, the typical layout of the room and the order in which the parties speak.
New material for this edition includes:
- ten top tips for avoiding misunderstandings;
- stricter enforcement of Tribunal rules;
- unreasonable conduct;
- witness examination;
- time limits;
- costs orders;
- the Scottish tax Tribunals
Contents:
- 1. Overview of the book
- 2. Preliminary matters and internal reviews
- 3. The Tribunal Procedure Rules
- 4. General powers and provisions under the rules
- 5. Procedures before a hearing
- 6. The directions stage
- 7. Procedures at a hearing
- 8. At the hearing – practical considerations
- 9. Procedures after a hearing
- 10. The Scottish tax Tribunal
- Appendix 1 – Allocation of HMRC decisions to the Chambers of the First-tier Tribunal
- Appendix 2 – Allocation of Tax Chamber cases to the different categories
- Appendix 3 – Constitution of Tribunals in particular case
- Appendix 4 – Transitional rules
- Appendix 5 – Specimen statement of agreed facts and issues
- Appendix 6 – Specimen witness statement
- Appendix 7 – Specimen skeleton argument
- Appendix 8 – Useful websites
- Glossary
- Table of primary legislation
- Table of statutory instruments
- Index of Tribunal rules
- Index of Upper Tribunal rules
- Index of cases
| Publisher: | Claritax Books |
| ISBN: | 9781908545879 |
| Author(s) | Gordon, K |
| Format | Pb |
| Publication Date | 30/07/2019 |