A Practical Guide to Tax Litigation guides the tax practitioner through all the stages of taking a litigious dispute with the HMRC to court - from getting started; explaining the processes at the First Tier Tribunal, the Higher Courts and the European Court of Justice; representative litigation; the judicial review; procedural challenges; alternative dispute resolution; criminal offences, costs and interest; disclosure and privilege; proof and evidence; witnesses; and finishing by explaining what happens in the hearing. This information is presented in a clear and straightforward style, while at the same time, remaining well grounded in intellectual rigour and authority.
There has been considerable change to the tax tribunals system over the last two years. The changes/new processes that have come into force have been incredibly complex - and numerous practitioners still do not understand the new system or the way it works. In order to serve their clients effectively, it is vital that this changes. This groundbreaking new title enables practitioners to fully understand the new tax appeals tribunal system, and arm them with the confidence to take a litigious dispute to court themselves rather than having to refer it to bigger firms.
1. The New Tribunal System; 2. How Appeals Begin-Indirect Taxes; 3. How Appeals Begin - Direct Taxes; 4. The Enquiry Process for Indirect and Direct Taxes; 5. HMRC's Information Powers; 6. Obtaining a Closure Notice; 7. Internal Reviews and Appeals; 8. General Powers of the FTT; 9. Allocation of Appeals; 10. Disclosure; 11. Lead Cases; 12. Taxpayer Confidentiality and Privacy; 13. Case Preparation before the FTT; 14. Striking out a Party's Case; 15. Advocacy; 16. The Hearing before the FTT; 17. Appeals from the FTT; 18. General Powers of the UT; 19. The Hearing before the UT; 20. Appeals from the UT; 21. In the Court of Appeal; 22. Appeals from the Court of Appeal 23. In the Supreme Court; 24. Costs; 25. Human Rights; 26. Alternative Dispute Resolution; 27. Judicial Review; 28. European Law and References to the CJEU; APPENDICES Appendix 1 Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009; Appendix 2 Tribunal Procedure (Upper Tribunal) Rules 2008; Appendix 3 Practice Directions and Practice Statements; Appendix 3A - In the Supreme Court of England and Wales Direction: Classes of Cases specified under section 18(6) of the Tribunals, Courts and Enforcement Act 2007; Appendix 3B - Practice Direction: Upper Tribunal Transcripts of Proceedings; Appendix 3C - Practice Direction: First-tier and Upper Tribunal Use of the Welsh Language in Tribunals in Wales; Appendix 3D - Practice Direction: First-tier Tribunal Categorisation of Cases in the Tax Chamber; Appendix 3E - Practice Direction: Delegation of Functions to Staff in Relation to the Tax Chamber of the First-tier Tribunal and the Finance and Tax Chamber of the Upper Tribunal on or after 1 April 2009; Appendix 3F - Practice Direction: Composition of Tribunals in Relation to Matters that Fall to be Decided by the Tax Chamber of the First-tier Tribunal and the Finance and Tax Chamber of the Upper Tribunal on or after 1 September 2009; Appendix 3G - Practice Direction: Form of Decisions and Neutral Citation First-tier Tribunal and Upper Tribunal on or after 3 November 2008; Appendix 4 Notice of Appeal and Tribunal Guidance; Appendix 4A - Notice of Appeal to the Tax Chamber of the First-tier Tribunal; Appendix 4B - Guidance Notes on Completing the Notice of Appeal; Appendix 4C - At Your Hearing - Explanatory Booklet; Appendix 4D - Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber); Appendix 4E - First-tier Tribunal Application for Permission to Appeal to the Upper Tribunal; Appendix 4F - Guidance notes on completing the First-tier Tribunal Application for Permission to Appeal to the Upper Tribunal; Appendix 4G - Application to Close Enquiry; Appendix 5 Civil Procedure Rules, Part 52 and Practice Directions 52A, 52C and 52D; Appendix 5A - Civil Procedure Rules, Part 52; Appendix 5B - Practice Direction 52A; Appendix 5C - Practice Direction 52C; Appendix 5D - Practice Direction 52D; Appendix 6 Pre-Action Protocol for judicial review, Civil Procedure Rules, Part 54 and Practice Directions 54A and 54D; Appendix 6A - Pre-Action Protocol for Judicial Review; Appendix 6B - Civil Procedure Rules, Part 54; Appendix 6C - Practice Direction 54A; Appendix 6D - Practice Direction 54D; Appendix 7 Civil Procedure Rules, Part 68 and Practice Direction 68; Appendix 7A - Civil Procedure Rules, Part 68; Appendix 7B - Practice Direction 68; Index