Tax appeals and tax tribunal

Tax appeals and tax tribunal

If you want to challenge certain decisions issued by HM Revenue and Customs (HMRC), UK Border Force or the National Crime Agency (NCA) then these matters can be appealed to the First-tier Tribunal, Tax chamber, also referred to as the Tax Tribunal.

The Tax Tribunal is independent of the government and will listen to both sides of the argument before making a decision. If you wish to appeal a matter to the tribunal you must appeal within a certain time frame, so it is important to ensure that you are aware of your options to ensure that you don’t miss any deadlines to appeal. If you are out of time, there may be an opportunity to submit and appeal out of time, and we would be able to guide on this position were it ever to arise.

The Tax Tribunal is more relaxed than the court process, although parties usually still need to each submit their position in writing, provide evidence and witness statements in support of their position and attend a final tribunal hearing to assess and decide on the matter (except in certain circumstances).

In relation to disputes regarding ‘direct tax’, for example Income Tax, PAYE tax, Corporation Tax, Capital Gains Tax or National Insurance contributions, you must appeal to HMRC first before appealing to the Tax Tribunal. You may then appeal to the tribunal is you are still unsatisfied with the outcome.

In relation to ‘indirect tax’, for example VAT, excise duty, customs duty, you can usually appeal straight to the tribunal should you wish, however you can also refer the matter back to HMRC for another officer not previously involved in the matter to reassess first if you would refer. It can sometimes be more cost and time effective to refer the matter back to HMRC, and at Altion Law we will clearly assess your position and advise you on the options available to you as well as detailing what is involved so that you can make an informed decision as to how to progress.

If you find that HMRC have issued with an assessment and/ or wrongdoing penalty, these could also be appealed to the Tax Tribunal if you disagree with HMRCs decision, however again there are deadlines to appeal to the tribunal so it is important to ensure that you are aware of what has been issued and why. Altion Law will guide you through any assessments and wrongdoing penalties received to ensure that an appeal can be made to the tax tribunal in good time if required.

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