Preparing for the appeal to the Tribunal
Personal Tax
Guidance
Anne is a barrister who sits as a judge of the Upper Tribunal (Tax and Chancery Chamber) and the First-tier Tax Tribunal. The commentary in this guidance note is her personal view as she is not authorised to write on behalf of the Tribunals Service or the judiciary.
Introduction
This guidance note outlines what you should do after a decision has been made to appeal to the Tribunal, and takes you up to the day of the hearing. For the next stage, see the What happens at a Tribunal hearing? guidance note.
Before you read this guidance note you should read the Appealing an HMRC decision 鈥� outline guidance note. Remember that this guidance note, and the other guidance notes on appealing to the Tribunal, are only a summary; they do not cover all situations. You may need to take further advice in relation to the specifics of the appeal position. If the appeal is to the Scottish First-tier Tribunal, the procedure may not be the same as that set out here. You
Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+鈩�
Related documents:
Related documents:
Popular Articles
Trusts and Inheritance Tax
Tax on UK resident beneficiaries of non-resident trusts 鈥� overview
Tax on UK resident beneficiaries of non-resident trusts 鈥� overviewIntroductionUK resident beneficiaries of non-resident trusts are subject to UK tax on payments or benefits received from the trust. They are liable for income tax on income distributions from the trust and they may also be liable to
Autumn Budget 2024
Value Added Tax
Holding companies 鈥� VAT status of activities
Holding companies 鈥� VAT status of activitiesThis guidance note examines how to determine the VAT status of a holding company鈥檚 activities. In particular, it looks at:鈥hen a holding company is or is not in business鈥f a holding company is in business, whether its activities are exempt or taxableThe
Owner-Managed Businesses
Furnished holiday lets
Furnished holiday letsThis guidance note sets out the qualifying conditions for a property let to be treated as a furnished holiday let (FHL) for tax purposes and the subsequent tax implications.Whether or not a property qualifies as an FHL can make an important difference to the taxation
