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.