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Vol 23 No 5 May/June 2018

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Drafting Commercial Agreements

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Hamilton on Tax Appeals 2nd ed

ISBN13: 9781784510190
Previous Edition ISBN: 9781847665089
Published: December 2016
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £120.00

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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 Statutes
Table of Statutory Instruments
Table of Cases

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 judicial review jurisdiction of the Upper Tribunal
Chapter 7 The impact of European Community law
Chapter 8 The impact of human rights law
Chapter 9 Review by HMRC
Chapter 10 Payment and postponement of payment of the tax in dispute pending determination of an appeal
Chapter 11 Starting an appeal
Chapter 12 Appeal documentation
Chapter 13 Allocation of appeals
Chapter 14 Preliminary applications
Chapter 15 Striking out and sanctions for failure to comply or co-operate
Chapter 16 Preparation for the hearing
Chapter 17 The hearing
Chapter 18 References to the European Court of Justice
Chapter 19 Challenging a decision of the First-tier Tribunal
Chapter 20 Challenging a decision of the Upper Tribunal
Chapter 21 Costs
Chapter 22 Interest
Chapter 23 Transitional provisions
Chapter 24 An overview of other remedies
Chapter 25 Settling appeals by agreement