Tax Tribunals: Appealing an HMRC decision
There are a number of reasons why people need to appeal to the Tax Tribunal and most of them are when someone (individual partnership or company) is in dispute with HMRC.
The Tax Tribunal is the ultimate authority for these appeals and people appeal to the Tax Tribunal for a number of reasons including:
• Appeals to the Tax Tribunal about penalties imposed by HMRC either as part of a tax investigation or for not complying (in HMRC’s view) with an information notice to provide documents and information to HMRC.
• Appeals to the Tax Tribunal in relation to the information requested in an information notice issued by HMRC.
• Appeals to the Tax Tribunal in relation to technical points where there is a difference of opinion on the interpretation of the law between people and HMRC.
• Appeals against determinations of tax made by HMRC following a tax investigation or HMRC assessment.
• Appeals to the Tax Tribunal to get HMRC to close a tax investigation.
Appeals to the Tax Tribunal must be made in different ways for direct and indirect taxes and normally the appeal has to be made to the Tax Tribunal within 30 days of the date that HMRC (notify the individual of their decision.
Gilbert Tax has specialist knowledge of dealing with appeals to the Tax Tribunal for direct tax matters.
Direct Tax appeals to the Tax Tribunal include:
• Income Tax – including Self Assessment and tax paid under PAYE (Pay As You Earn)
• Corporation Tax
• Capital Gains Tax
• National Insurance contributions
• Construction Industry Scheme deductions
• Information Notices
• Penalty Appeals
The appeal process to the Tax Tribunal usually starts when you receive a decision letter or ruling from HMRC. This should tell you if you have a right to appeal, when you need to appeal by and how to do it. In most cases, you have 30 days from the date of the decision to appeal.
You can normally ask HMRC to postpone payment of some or all of the tax due as a result of the decision while the appeal is ongoing. However, interest will accrue on the amount and you will need to pay it if the final decision remains unchanged.
There is also at this stage an option to have a review undertaken by HMRC into the facts of the case before the matter is listed for the Tax Tribunal. This review is undertaken by a different HMRC officer from the one whom made the original decision and normally takes place within 45 days of the request for the review.
If you are not satisfied with the outcome of this review you can then have the matter heard by the Tax Tribunal (First-tier Tribunal (Tax).
Gilbert Tax Will deal with HMRC appeals and Tax Tribunals for you
At Gilbert Tax, we have over eighty years experience in finding closure for clients dealing with HMRC disputes and appeals. We are skilled in negotiating with HMRC and may be able to bring the matter to a close without it going to the Tax Tribunal. If it does we have significant experience of taking appeals to the Tax Tribunals and also have access if needed to Tax Lawyers and Tax Barristers. This expert team can make all of the difference to the outcome of a HMRC dispute.
For a free private discussion of your tax matters and how we can help solve these, please call Gilbert Tax on 0800 734 3333 or email us at scott.gilbert@gilberttax.co.uk
