Most direct tax and indirect tax appeals are now heard by the First-Tier Tribunal (Tax Chamber), with a right of appeal (with permission) to the Upper Tribunal.

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Tax Tribunals are more formal and 'legalistic' with greater requirements placed on the submission and presentation of evidence and strict time deadlines that must be met. It is a litigious process and HMRC uses dedicated Advocacy Units to handle Tax Tribunal hearings. If HMRC is engaging its own specialists, so should you. Before an appeal can be submitted to the Tribunal Service, you must first have a written appealable decision from HMRC with which you disagree.

As part of the appeal process, you have a statutory right to an independent internal HMRC 'review' of the case by someone outside of the line-management chain of the HMRC Case Officer. HMRC must take account of any representations made by you as part of a review. Consequently, it is the perfect time to obtain a second opinion from a tax litigation specialist. A fresh pair of eyes and a different approach often helps sway the outcome of the review. This means that potentially expensive litigation can be avoided.

How can we help?

We have extensive experience in assisting clients in dispute with HMRC. We know how best to potentially challenge HMRC’s decision as part of a ‘review’, what the prospects of success are at Tribunal and how best to prepare any case for Tribunal. We will present you with all available options and what the consequences of taking each option will be to allow us to formulate and agree an overall strategy.

We work closely with leading Tax Counsel to provide you with a multi-disciplined team to provide you with the most comprehensive advice and representation. In the first instance we will attempt to settle the case without litigation. Where litigation before the Tribunal cannot be avoided our service includes:

• Liaising with HMRC and the Tribunal Service throughout the appeal process;

• Representation at any pre-hearings before the Tax Tribunal;

• Handling the Directions issued by the Tax Tribunal;

• Instructing Counsel;

• Collation and preparation on the documents on which our case relies;

• Interrogating HMRC’s Statement of Case;

• If appropriate, taking and preparing Witness Statements;

• Preparing court bundles for the Tax Tribunal; and

• Attendance (supporting Tax Counsel) at the Tribunal Hearing.

Putting it simply, we provide a discreet and comprehensive service that is tailored to meet your unique needs and protect your interests.

I’ve worked with Mark on a number of tax related issues concerning my clients over the years. Not only is Mark a team player, his intimate knowledge of the inner workings of HMRC and his ability to anticipate issues in advance gives my clients a valuable edge. He’s my first port of call when HMRC related issues arise.

Jason Mansell – Barrister, QEB Hollis Whiteman