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Tax Tribunals
The Tribunals, Courts and Enforcement Act 2007 created a new, two-tier Tax Tribunal system to replace the General Commissioners, Special Commissioners and VAT & Duties Tribunal. 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. However, it is the way in which the appeals come to be heard that, perhaps, has changed the most. HM Revenue & Customs (HMRC) is no longer responsible for listing appeals for a Hearing. Instead, it is now the taxpayer's responsibility to make an appeal direct to the Tribunal. The Tax Tribunal will then decide when and where it will be heard.
As part of the new process, taxpayers have a statutory right to an independent internal HMRC 'review' of their case by someone outside of the line-management chain of the HMRC Case Officer. This is a new concept for direct tax. For VAT, it replaces the existing non-statutory VAT reconsideration process and, for other indirect taxes, it replaces the existing mandatory review arrangements. HMRC must take account of any representations made by the taxpayer as part of a review. This could be the perfect time to obtain a second opinion from a tax litigation specialist such as OneE TDI. A fresh pair of eyes and a different approach often helps sway the outcome of the review.
How can OneE TDI help?
Tax Tribunals are more formal and 'legalistic' than those that most taxpayers (or their advisers) will have previously experienced, with greater requirements placed on the submission and presentation of evidence and strict time deadlines that must be met. It is a much more litigious process. Trying to handle a successful appeal or present representations for a case review whilst running a business or an accountancy practice can be extremely difficult and specialist advice is invaluable. HMRC now has dedicated specialist Advocacy units who only deal with Tax Tribunal hearings. If HMRC is engaging its own specialists so should you!
At the core of OneE TDI is a highly experienced team specialising in all areas of tax disputes and investigations work. We are former HMRC inspectors/investigators – so we know how HMRC thinks! We are constantly dealing with inspectors/investigators and the specialist Advocacy units so we have up to date insights into current practice and policy and consistently negotiate the best possible terms for our clients - often without the case going to the Tax Tribunal. We offer confidential, non-judgemental advice to best defend our clients and our advice saves them time and money and helps reduce their potential exposure to tax, interest and penalties.
If agreement cannot be reached with HMRC, we provide our clients with realistic advice regarding the likely success of any appeal and the potential costs involved. We also work with a team of specialist Associates to provide a comprehensive, cost-effective service. Our sister company, OneE Tax, has a specialist team of Chartered Accountants, Chartered Tax Advisers, Lawyers and Trust Practitioners and we work with proven lawyers and barristers when the need arises.
We take control of and manage all parts of a contentious tax dispute so that our clients can get on with their life and their business. What price peace of mind?
Please see the Testimonials kindly provided by our clients (or their accountants or lawyers), which confirm our levels of client service.
How can I contact OneE TDI?
If you would like a free, confidential, no obligation discussion with us please contact either Gary Rowson or Mark Taylor on 0800 652 6156 or complete and submit the online form below.
Whilst we endeavour to provide informative and accurate information, the content on this site is for general information purposes only and should not be taken to constitute tax or legal advice which must always be tailored to individual circumstances. Please contact us if you would like to discuss matters.
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Tax Tribunals