Has HMRC made a decision that you do not agree with?
Has it concluded an enquiry and assessed tax you do not think you owe or charged a penalty that you do not think you should pay?
Has it sent you a notice for documents and information that you do not think you should comply with?
A new system was introduced in 2009, providing different routes for tax payers to appeal decisions made by HMRC. At the most simple level, you can appeal in a letter. For more complicated matters, you may need to have your case heard at a formal judge-led hearing known as the First-tier Tax Tribunal. In very complex cases, you may require an Upper Tier Tax Tribunal hearing, which tends to be longer in duration and involve judges with more technical expertise.
The hearings take place in a similar way to other legal disputes heard in Court. The advocates for the appellant and defence both put the opposing case before the judge, who has the power to make a binding final decision.
If you are not properly advised, you may find yourself lost in the system, or even thrown out of it if you miss the tight deadlines that are now imposed. You may reach the Tribunal and find that the judge makes an unfavourable decision that you have no power to overturn. With our expert guidance, you may find that we can resolve the matter without you going to a Tax Tribunal hearing at all.
Tax Investigation partner Grant Summers, and his team, have many years of experience representing clients at the former tax hearings (Special and General Commissioners), the First and Upper Tier Tribunals acting as the advocate for the client with many appeal successes.
His team at Grant Thornton are familiar with HMRC's internal review requests, appeals against tax, penalties or information notices, and importantly the postponement of tax on appeal.
Whether you need representation through the system, or need to find a resolution without recourse to a hearing, we will evaluate your case and find the most viable solution for you.
Call Grant Summers on 0845 868 2050 or email grant.summers@uk.gt.com for an obligation free, confidential discussion.