Hamilton on Tax Appeals

By Penny Hamilton

This second edition of Hamilton on Tax Appeals covers every aspect of a dispute with the UK's HMRC, from the initial decision onwards, including the HMRC internal review process. The book provides a thorough review of the new Tribunal system, which was introduced in April 2009, including the rules, and practice and procedure for UK cases in the Tax Chamber of the First-tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal. It contains key updates, including amendments to The HMRC Litigation and Settlement Strategy, to help guide readers through the entire UK tax appeals process, and to inform them of the likelihood that a dispute will be settled under the new regime. Other updates include the following: the extension of the jurisdiction of the First-tier Tribunal to include appeals in relation to the VAT Mini One-Stop Shop Union and Non-Union Schemes * huidance from the Tribunals about the award of costs * amendment of the Appeal Provisions for Out of Time Reviews 2014 SI 2014/1246, now requiring the permission from the Tribunal to appeal * the line of cases considering the criteria for dealing with late applications to appeal, particularly in the light of the High Court judgment in Mitchell v News Group [2013] EWCA (Civ) 1537.

Publication Date: 12/16/2016
Format: Paper
ISBN: 9781784510190