Details

A Practical Guide to Tax Disputes provides a clear and authoritative overview of all the stages faced by tax practitioners when pursuing a litigious dispute with HMRC through the tax tribunals and courts.

This new edition is designed to give anybody involved in tax litigation a solid grounding of the relevant law and provide them with practical insights into the best way of preparing for and taking part in a hearing. It focuses on a considerable number of procedural changes that have been introduced since the last edition, including reference to recent case law.

A Practical Guide to Tax Disputes also covers the following:

Getting started with a litigious dispute
Explaining the processes at the First-tier Tribunal, the Upper Tribunal, the Higher Courts and the Court of Justice of the European Union
Representative litigation
Judicial review
Alternative dispute resolution
Costs and interest
Disclosure and privilege
Proof and evidence
Witnesses

The book also sets out advocacy and litigation practice, in terms of what happens at the hearing and a brief introduction to examination and cross-examination.

Written by an author team who are acknowledged experts in this field with extensive experience of tax litigation at all levels, A Practical Guide to Tax Disputes arms practitioners with the knowledge and confidence to take forward a dispute either themselves or support their preparations as part of a wider team.