Written by a barrister with a wealth of personal experience of tax appeals, Tax Chamber Hearings is a clear, practical guide to the procedures involved when a taxpayer takes a case to the Tax Chamber at the First-tier Tribunal. Read about Keith Gordon here.
The text explains when and how a taxpayer can appeal to the Tax Chamber, and the procedures undertaken before, during and after the hearing. The author relies upon his considerable experience in representing taxpayers in tax appeals. Full reference is made throughout to relevant legislation, to case law and to guidance from both HMRC and the Tribunal itself. On the one hand, the book provides detailed technical analysis of the legalities underpinning the tax appeals process. On the other, it offers guidance on the many questions that will be in the minds of someone considering a first tax appeal, including appropriate dress code, the typical layout of the room, who will be on the panel, who else may be present, and the order in which the parties will speak.