A Practical Guide to Tax Disputes, 3rd Edition

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.