The Tax Litigation Handbook authored by Pump Court Tax Chambers is the successor to the previously published Hamilton on Tax Appeals. The book is intended to provide a guide to all aspects of procedure in tax disputes and litigation, with commentary that is both technical and practical.
The book covers tax investigations and the appeals procedure, including the types of decision that can be appealed, how an appeal can be brought and all aspects of procedure before the First-tier Tribunal and Upper Tribunal (including a chapter devoted to the procedures for remote hearings ). This new edition also addresses procedural aspects of other types of tax litigation, such as judicial review, claims for professional negligence, insolvency procedures and High Court litigation.
All commentary is clearly presented with extensive referencing to relevant legislation and case law. The book will be useful to all practitioners whether they are experienced tax litigators or are conducting an appeal for the first time.
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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