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Hamilton on Tax Appeals

By: Penny Hamilton
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Published: 16-12-2016
Format: Paperback
Edition: 2nd
Extent: 936
ISBN: 9781784510190
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP : £120.00

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Loren Epson

About Hamilton on Tax Appeals

The second edition of Hamilton on Tax Appeals contains key updates, including amendments to The HMRC Litigation and Settlement Strategy, to help guide readers through the entire tax appeals process, and to inform them of the likelihood that a dispute will be settled under the new regime.

Other updates include the following:

The extension of the jurisdiction of the First-tier Tribunal to include appeals in relation to the VAT Mini One-Stop Shop Union and Non-Union Schemes

Guidance from the Tribunals about the award of costs

Amendment of the Appeal Provisions for Out of Time Reviews 2014 SI 2014/1246, now requiring the permission from the Tribunal to appeal

The line of cases considering the criteria for dealing with late applications to appeal, particularly in the light of the High Court judgment in Mitchell v News Group [2013] EWCA (Civ) 1537

Table Of Contents

Chapter 1 Introduction
Chapter 2 The Tribunal
Chapter 3 Jurisdiction in direct tax appeals
Chapter 4 Jurisdiction in indirect tax appeals
Chapter 5 Penalty appeals
Chapter 6 The first instance jurisdiction of the Upper Tribunal
Chapter 7 The judicial review jurisdiction of the Upper Tribunal
Chapter 8 The Scottish Tax Tribunals
Chapter 9 Review by HMRC
Chapter 10 Payment and postponement of payment of the amount in dispute pending determination of an appeal
Chapter 11 Starting an appeal
Chapter 12 Appeal documentation
Chapter 13 Allocation of appeals
Chapter 14 Case management directions
Chapter 15 Striking out an appeal and sanctions for failure to comply or co-operate
Chapter 16 Preparation for the hearing
Chapter 17 The hearing
Chapter 18 Settling an appeal by agreement and withdrawing an appeal
Chapter 19 Challenging a decision of the First-tier Tribunal
Chapter 20 Challenging a decision of the Upper Tribunal and further appeals
Chapter 21 Costs
Chapter 22 Interest
Chapter 23 The impact of European Union law
Chapter 24 References to the Court of Justice of the European Union
Chapter 26 An overview of other remedies
Chapter 27 Alternative Dispute Resolution
Chapter 28 Transitional provisions
Appendix 1 Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, SI 2009/273
Appendix 2 Tribunal Procedure (Upper Tribunal) Rules 2008, SI 2008/2698
Appendix 3 Practice Directions and Practice Statements
Appendix 4 Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015, SSI 2015/184
Appendix 5 HMRC Litigation and Settlement Strategy and Code of Governance for Resolving Tax Disputes
Appendix 6 Legislative basis for HMRC review

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