Review Process:
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If the taxpayer disagrees with HMRC's findings, they can request an independent review by another HMRC officer.
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Although rare, sometimes this review results in a change of the original HMRC's decision.
Tax Tribunal:
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If dissatisfied after the HMRC review, the taxpayer can appeal to the Tax Tribunal, an independent arbiter of tax disputes within the court system.
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Most cases begin at the First Tier Tribunal, where evidence is presented, witnesses questioned, and decisions made by judges.
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Appeals against First Tier Tribunal decisions are made to the Upper Tribunal if there's an error in law.
What Happens at the First Tier Tax Tribunal?
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Hearing Process:
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The First Tier Tribunal is formal but less so than other legal proceedings.
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A judge, often with a colleague, hears evidence from both parties, including witness testimonies.
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After deliberation, the judge provides a decision, either immediately or in writing, with reasons.
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How We Can Help
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Assessment and Negotiation:
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We assess the likelihood of success at the Tax Tribunal and attempt to resume negotiations with HMRC.
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Renewed negotiations may lead to a settlement without the need for a Tribunal hearing.
Preparation and Representation:
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If negotiations fail, our tax specialists prepare and present the case at the Tax Tribunal.
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We ensure evidence is presented coherently, referencing relevant legislation and past tax cases to support the case.
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Expertise and Experience:
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Many accountants lack the experience to prepare cases for Tax Tribunal hearings effectively.
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We specialise in tax investigations, with expertise in presenting cases before the Tax Tribunal if necessary.
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If you're considering appealing to a Tax Tribunal after failed negotiations with HMRC, contact us for a free, confidential discussion. We offer an initial free-of-charge meeting to assess your case and provide guidance on the best course of action.