Restoration of Seized Goods
This article is designed to briefly explain the rules when the Border Agency or HMRC seize goods from you and where that seizure was [...]
General Disclosures of Fraud
In addition to our article on COP9 Disclosures where the taxpayer and HMRC sign an agreement that prevents prosecution in return for you declaring [...]
COP9 Procedure
COP9 disclosures are there for those who have committed fraud and want to reach agreement with HMRC that they will ‘confess all’ in return [...]
Can you Appeal a Tax Tribunal Decision/Judgement?
The First-Tier Tax Tribunal judgements are very difficult to appeal and you cannot appeal simply because you disagree with them. The Judge will have [...]
What to expect at a Tax Tribunal Hearing?
This article is simply to put peoples’ mind at rest when attending a hearing without representation. The Tribunal hearing rooms are generally small, new [...]
Cross-Examination of Witnesses
If you give evidence at a hearing, your evidence is taken as true (in most cases) if HMRC do not challenge you. Therefore, HMRC [...]
Striking Out an Appeal
It’s worth dealing with this subject, albeit briefly. If the appeal falls under the Standard or Complex category, you will be issued with deadlines [...]
Serving Evidence/Documents Late
It is very common for the taxpayer to believe that they can attend a hearing and produce documents that assist their case on the [...]
The Normal Tribunal Appeal Process
There are 3 types of appeal - Basic, Standard and Complex. Basic Appeal A Basic appeal is normally listed for a hearing without either [...]
HMRC Activity During Coronavirus Outbreak
It should be known that many decisions and responses from HMRC will be very slow during these difficult times. HMRC Officers, like everyone else, [...]