Tax Appeals: Law and Practice at the FTT 6th Edition

A clear guide to the procedures involved in taking a case to the Tax Chamber at the First-tier Tribunal, written by an experienced barrister who appears frequently in the Tax Chamber and the higher courts.

Referring to around 500 case precedents, the author invariably brings out the practical implications for other tribunal users. The range of case law has been hugely expanded for this fifth edition, which also considers the concept of “abuse of process” and contains detailed coverage of changes arising from the Covid-19 pandemic, many of which have long-term implications for tribunal users.

On the one hand, the book provides detailed technical analysis of the legalities underpinning the tax appeals process. On the other, it offers guidance on procedural matters and on such practical issues as dress code, the typical layout of the room and the order in which the parties speak. It was formerly published as Tax Chamber Hearings.

New for this edition:

• Scope of appeals heard by the FTT in general and the Tax Chamber in particular
• Expanded commentary on alternative dispute resolution
• Expanded commentary on the admission of late appeals
• New discussion on abuse of process
• Expanded commentary on tribunal time limits
• Expanded commentary on various aspects of tribunal case management powers
• New discussion on the transfer of cases and issues to other tribunals
• Tribunal jurisdiction regarding questions of land value
• Expanded commentary on judicial bias
• New commentary on absence of a judge or member from a hearing
• Expanded commentary on strike outs for cases with no prospect of success
• Expanded commentary on reinstatement of cases that have been struck out
• Expanded commentary on wasted costs awards
• Expanded commentary on unreasonable conduct
• Expanded commentary on late elections to opt out of the costs regime
• Expanded commentary on considerations relevant to the making of costs awards
• Expanded commentary on exceptions to the indemnity principle which generally underlies costs awards
• Expanded commentary on the admission and reliability of expert witnesses
• Expanded commentary on the admission and exclusion of late evidence
• Expanded guidance on the contents of witness statements
• New guidance on procedures for witnesses wishing to give evidence from outside the UK
• Expanded commentary on lead cases
• Updated commentary to reflect the 2022 practice direction on the allocation of cases to categories
• Updated guidance on the contents of a statement of case
• Expanded guidance on the rights of third parties to obtain key documents before the tribunal
• New commentary on the live streaming of tribunal proceedings
• New guidance on video hearings
• New commentary on submissions of “no case to answer”
• New commentary on inappropriate consent orders
• New commentary on the effect of decisions given orally
• Expanded commentary on whether new arguments can be raised on appeal
• Reflecting the new rules governing “cross-appeals” when a winning party wishes to better its position in the Upper Tribunal