Tax Tribunal Appeals

Tax Tribunal Appeals and Tax Appeal Tribunals

The new Tax Tribunal procedures relating to appeals to HMRC started on 1 April 2009, All work of the previous tax appeal tribunals for all taxes was transferred into a unified central government tribunal review process.

The Tax Tribunal system
The tax tribunal is in effect a two-tier structure:

First-Tier Tax Tribunal

Tax appeals are heard by within a specific Tax Chamber with its own set of formal rules and procedures. Almost all tax appeal cases will start at the First-tier Tax Tribunal. There are various differing ways in which the case can be heard one of which is by written submission only so there will not be a need to appear before the tax appeal tribunal in these cases.

Upper Tier Tax Tribunal

The Upper Tier Tax Tribunal will hear appeals from the First-tier on points of law and on appeal with regards to the decisions of the First Tier Tax Tribunal. In limited exceedingly complex cases the tax appeal will start at the Upper Tier Tax Tribunal rather than at the First Tier Tax Tribunal. The Upper Tier Tax Tribunal is also has a judicial review function.

The new tribunal system is administered by the Tribunals Service which is part of the Ministry of Justice. The Tribunal Service arranges for appeals to be listed and allocate each case to a suitable Tax Tribunal Judge.

Tax Tribunal HMRC Internal Review

As part of the new rules relating to the Tax Tribunals, HMRC have to offer the appellant the opportunity to have a third party within HMRC review the papers of HMRC and the appeal to give a third party review of the case and they are supposed to look at the matter with impartiality and give their reasons if they do or do not agree with the HMRC position appealed. If they do not agree with the HMRC position then this usually brings a close to the matter. If they support the decision of the HMRC officer then they should (but do not always) give reasons for this and you then can still take the matter to appeal before the Tax Tribunal.

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