Are you considering appealing to the Tax Tribunal in relation to a tax investigation being conducted by HMRC?
Churchill Tax Advisers have one of the highest success records in the UK for tax investigations.
There are many reasons why you may need to appeal to a tax tribunal, but the majority of situations would occur when a taxpayer has a dispute with HMRC. The tribunal is where these disputes are heard and where people can lodge appeals. Reasons for appeals include:
- Disputes over amounts assessed to tax by HMRC as a result of the investigation
- Disputes about penalties which have been imposed by HMRC either as a direct result of a tax investigation or for failure to comply with an information notice to supply requested documentation to HMRC
- Documentation requested through an information notice issued by HMRC
- Technical elements where there is a substantial difference of opinion in the interpretation of the law between the people and HMRC
- Tax decisions made by HMRC as a result of an assessment or investigation
- Appeals to require HMRC to close tax investigations
Usually an appeal is heard at the First Tier Tribunal. If the Appellant or the Respondents are not satisfied with the outcome of the decision, they can appeal to the Upper Tribunal.
There are various ways in which you can appeal to the tax tribunal. Churchill Tax Investigations have a considerable amount of experience in dealing with tax tribunal appeals for Direct and Indirect Tax appeals. Any of the following will be considered as a ‘Direct Tax' matter:
- Income tax which will incorporate PAYE and self assessment
- National Insurance Contributions
- Deductions for the Construction Industry Scheme (CIS)
- Information Notices
- Corporation Tax
- Capital Gains Tax
- Penalty Appeals
Indirect Tax Appeals usually involve VAT and stamp duty land tax. Churchill Tax Investigations have considerable experience in these matters.
The appeals process to a tax tribunal will usually begin when you receive a decision letter or instruction from HMRC. This should advise whether you have the right to appeal, when you need to appeal and how you can do this. In the majority of instances, you have a period of 30 days from the date of the decision to appeal.
After the Notice of Appeal has been served on HMRC, a tax tribunal will determine the category under which the appeal will be dealt with. There are currently four categories:
Default Paper Appeal
Appeals to the tribunal are usually managed through what is known as a First Tier Tribunal.
Upon receipt of the Appeal form, the Tribunal will issue directions which can include the following timelines:
- HMRC's Statement of Case
- Witness Statements
- Hearing Bundles
- List of Witnesses and dates to avoid for the hearing
We can assist you throughout the tribunal process, attending the hearing where you and HMRC will present their respective cases to the Judge. The Judge will consult all of the information and reach a decision. We understand that sometimes mistakes can be made when handling tax issues but many people do not know where to seek advice to help resolve disputes. Here at Churchill Tax Investigations we are a specialist firm of tax advisors who have experience in resolving the most complex of HMRC investigations. We have considerable expertise in dealing with tax tribunals and appeals and we aim to bring all issues to a swift resolution.