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

Author: Keith Gordon
Publisher: Claritax Books
ISBN: 9781912386925

Previous Edition ISBN: 9781912386604
Published In: February 2024
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

HKD 1,197.00

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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