Tax Appeals and Tax Tribunal
If you want to challenge certain decisions issued by HM Revenue and Customs (HMRC). The 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. They 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. It is important to ensure that you are aware of your options. This is 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. We would be able to guide on this position were it ever to arise.
The Tax Tribunal is more relaxed than the court process. Parties usually still need to each submit their position in writing. Then to provide evidence and witness statements, in support of their position and attend a final tribunal hearing. The hearing will be to assess and decide on the matter (except in certain circumstances).
Case Study – Success In The Tax Tribunal
Altion Law was able to assist a business where mobile phones had been purchased for onward sale, but were seized by UK Border Force. The business was regularly importing mobile phones into the UK, with all required VAT paid upon the imports before the mobile phones were sold on through the internet.
When damaged phones were received and returned to the original supplier for repair, the re import into the UK following repair attracted the attention of UK Border Force. Border Force seized the phones for non-payment of VAT on the purchase.
The position of repair not original purchase was challenged with UK Border Force, although UK Border Force did not agree with Altion Law at review stage.
Altion Law then took the matter through the Tax Tribunal and was successful. The Tax Tribunal ordered that the decision made by UK Border Force was one that could not have been reasonably arrived at. UK Border Force were ordered to re consider the restoration request taking various aspects into account when doing so. This Tax Tribunal decision was made despite no challenging for condemnation being made through the magistrates court, showing that you can succeed in the Tax Tribunal even where condemnation is not pursued in certain circumstances.
If you would like to have a confidential discussion with a member of our team, please either make an Online Enquiry or call us directly on 01908 414990. We will be pleased to help you in any way we can.
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. You can also refer the matter back to HMRC for another officer. An 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.
At Altion Law we will clearly assess your position, and advise you on the options available to you. We will detail what is involved so that you can make an informed decision as to how to progress.
If HMRC have issued you 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.
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Altion Law will guide you through any assessments and wrongdoing penalties received. Ensuring that an appeal can be made to the tax tribunal in good time if required.
“Professional and honest service who certainly know their business. Kept informed all of the time and it was smooth successful process”.