PLN Analysis
Understanding Court/Tribunal Judgements Subject - Deliberate Penalties or Personal Liability Notices The Judgement, below, relates to a successful Tribunal appeal regarding a Deliberate Penalty. [...]
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 [...]
Outsourcing Payroll Services Linked to MTIC Fraud
MTIC fraud is becoming more prevalent with companies providing Payroll and other labour services. It its simplest form, a business (Company A) outsources its [...]
Tribunal’s Hands Tied in Certain Cases
In some appeals, mainly excise cases, the only option a Tribunal has is to tell HMRC that it believes the decision was wrong and [...]
VAT Security
HMRC have the power to issue a ‘Notice of Requirement to Give Security’, which, effectively, is a letter stating that you are a VAT [...]