Tax Litigation Handbook authored by Pump Court Tax Chambers is the successor to the previously published Hamilton on Tax Appeals.
It covers tax appeals process (First Tier Tribunal and Upper Tier litigation), including the types of decision that can be appealed and how an appeal can be brought. It also addresses procedures relating to other types of tax litigation, such as judicial review to the Upper Tier Tribunal, claims for professional negligence, insolvency procedures and High Court litigation. The rules are for remote hearings which have been more common in recent times are also covered.
The procedures and principles for seeking costs before the First Tier Tribunal are covered in a separate chapter.
All commentary is clearly presented with extensive referencing to relevant cases . The book will be of interest to those representing clients of all sizes in an appeal, or those considering appealing a decision.
Read an extract of Tax Litigation Handbook
Table of Contents
Introduction Bringing an Appeal to the First-tier Tribunal The Jurisdiction of the First-tier Tribunal Pleadings Case Management and Directions Striking out appeals, barring orders and withdrawing appeals Evidence in Tribunal Appeals Disclosure The Hearing Remote Hearings Costs Appeals Judicial Review Claims for Professional Negligence Claims in unjust enrichment Part 8 Claims (rectification, variation of trusts Insolvency Litigation Magistrates Court Proceedings EU Law ADR A Guide for Litigants in Person Appendices