Index to Hamilton on Tax Appeals

Resource type: Chapter

Status: Published on 01-Jul-2010

Jurisdiction: United Kingdom

This is the index to the Bloomsbury Professional book Hamilton on Tax Appeals. Chapter 2 and the table of contents are also available free of charge as a sample of the book's contents.

Penny Hamilton and Oliver Conolly

Index

'706/704 Tribunal'

generally, 1.1

Absence of parties

hearings, and, 17.6–17.9

Abuse of law

EC law, and, 7.33–7.34

Abuse of power

judicial review, and, 24.11

Accidental slips and omissions

challenges to decisions of First-tier Tribunal, and

generally, 19.4–19.6

review stage, 19.35

challenges to decisions of Upper Tribunal, and, 20.2–20.3

Accountant's fees

costs, and, 21.64–21.66

Acte clair

EC law, and, 7.51–7.53

Acting President of the Tax Chamber of the First-tier Tribunal

generally, 2.9

Addition of party

preliminary applications, and, 14.40–14.50

Addressing the Tribunal

hearings, and, 17.13

Adjournment of hearing

preliminary applications, and, 14.73–14.80

Adjudicator's Office

complaints, and, 24.46–24.51

Admission of new evidence

generally, 17.51–17.52

Advocate General's opinion

reference to ECJ, and, 18.24–18.27

Aggregates levy (AGL) appeals

appealable decisions, 4.54–4.57

appellants, and, 11.14–11.15

assessment for AGL, against, 4.59

interest, and, 22.11

penalties, and

jurisdiction of Tribunal, 5.195

powers of Tribunal, 5.196

reasonable excuse, 5.202–5.207

reduction of penalties and interest, 5.197–5.201

postponement of payment, and

generally, 10.79

hardship applications, 10.80–10.81

interest on disputed AGL, 10.82–10.83

payment pending further appeal, 10.84

powers of Tribunal, 4.58

review of discretionary decisions

generally, 4.60

powers of Tribunal, 4.197

Agreed statement of facts

preparation, 16.23

use, 17.48

Aide memoire

hearings, and, 16.37

Air passenger duty appeals

interest, and, 22.12

Allocation of appeals

basic cases, 13.3

complex cases, 13.5–13.6

default paper cases, 13.2

introduction, 13.1

reallocation

different category, to, 13.7

different chamber, to, 13.8

standard cases, 13.4

Alternative dispute resolution

generally, 24.2–24.3

Amendment of a document

preliminary applications, and, 14.51–14.56

Appeal documentation

basic cases, 12.11–12.12

complex cases

HMRC statement of case, 12.17–12.18

list of documents, 12.19

default paper cases

appellant's reply, 12.9

HMRC statement of case, 12.7–12.8

HMRC statements of case

basic cases, 12.11–12.12

complex cases, 12.17–12.18

default paper cases, 12.7–12.8

standard cases, 12.13–12.14

introduction, 12.1

notices of appeal, 12.2–12.6

request for hearings, 12.10

standard cases

HMRC statement of case, 12.13–12.14

list of documents, 12.15–12.16

Appeals to Court of Appeal

applications to Court of Appeal for permission to appeal

consideration, 20.47–20.49

extension of time limits, 20.44–20.45

generally, 20.40

notice of appeal, 20.41

refusal, 20.48

time limits, 20.42–20.43

applications to Upper Tribunal for permission to appeal

consequences, 20.22

consideration, 20.36–20.39

extension of time limits, 20.21

form, 20.18

review stage, and, 20.23–20.35

time limits, 20.19–20.20

costs, 20.56–20.57

excluded decisions, 20.11–20.12

grounds for permission to appeal

important point of principle, 20.15

introduction, 20.14

other compelling reason, 20.16

judicial review, and, 24.32

permission to appeal

applications to Court of Appeal, 20.40–20.49

applications to Upper Tribunal, 20.18–20.39

grounds, 20.14–20.17

introduction, 20.13

review stage, 20.23–20.33

permission to appeal, 20.13–20.49

point of low only, on, 20.10

powers of Court of Appeal, 20.50

procedure at hearing, 20.53–20.55

relevant court, 20.8–20.9

representation, 20.51–20.52

review stage

amendment of reasons for decision, 20.30

correction of accidental errors, 20.29

introduction, 20.23–20.28

notification of decision, 20.33

one-review only rule, 20.35

representations, 20.34

setting aside decision, 20.31–20.32

right to appeal, 20.7

Appeals to Court of Session

expenses, 20.68

introduction, 20.58

notice of appeal, 20.59

permission to appeal, 20.58–20.60

powers of Court of Session, 20.61

procedure at hearing, 20.64–20.67

representation, 20.62–20.63

time limits for service of notice of appeal, 20.60

Appeals to Supreme Court

application for permission to appeal

consideration, 20.75

generally, 20.72–20.74

costs, 20.79

Court of Session, from, 20.70

introduction, 20.69

powers of Supreme Court, 20.76

procedure, 20.78

representation, 20.77

right to appeal, 20.70–20.71

Appeals to Upper Tribunal

applications to First-tier Tribunal for permission to appeal

consequences, 19.29

consideration, 19.46

extension of time limits, 19.28

generally, 19.25

refusal, 19.47–19.48

review stage, and, 19.30–19.45

time limits, 19.26–19.27

applications to Upper Tribunal for permission to appeal

consideration, 19.55–19.58

extension of time limits, 19.52–19.54

form, 19.50

introduction, 19.49

time limits, 19.51

case management decisions, against, 19.18–19.19

complex cases, and, 19.75–19.76

excluded decisions, 19.20–19.21

jurisdiction of Upper Tribunal, 19.14–19.21

notices of appeal, 19.59–19.63

permission to appeal

applications to First-tier Tribunal, 19.25–19.48

applications to Upper Tribunal, 19.49–19.58

grounds, 19.23–19.24

introduction, 19.22

review stage, and, 19.30–19.45

point of low only, on, 19.15–19.17

powers of Upper Tribunal, 19.71–19.74

reply to response, 19.68–19.70

response to notice of appeal, 19.64–19.67

review stage

amendment of reasons for decision, 19.36

correction of accidental errors, 19.35

generally, 19.2

introduction, 19.30–19.34

notification of decision, 19.44

one-review only rule, 19.45

setting aside decision, 19.37–19.43

Appellants

aggregates levy, 11.14–11.15

climate change levy, 11.14–11.15

customs duties, 11.16–11.21

direct taxes, 11.3

excise duties, 11.16–11.21

IPT, 11.12–11.13

landfill tax, 11.14–11.15

VAT, 11.4–11.11

Assessment for interest appeals

landfill tax, 4.45

VAT, 4.13

Assessment for tax appeals

aggregates levy, 4.59

climate change levy, 4.52

excise duty, 4.52

insurance premium tax, 4.34

landfill tax, 4.43–4.44

VAT, 4.10–4.12

Assignment of right of appeal

VAT, and, 4.28–4.29

Attendance of witnesses

generally, 16.13

Barring respondents

automatic barring, 15.18–15.23

discretionary barring for failure to comply, 15.24–15.26

discretionary barring for failure to co-operate, 15.27–15.29

generally, 15.16–15.17

introduction, 15.14

respondent, and, 15.16–15.17

'unless' directions, 15.18–15.23

'warning' directions, 15.24–15.26

Basic cases

allocation of appeals, 13.3

documentation, 12.11–12.12

reallocation of appeals, 13.7–13.8

Bill of costs

recoverable costs, and, 21.73

Bundles

generally, 16.27–16.28

Burden of proof

generally, 17.32–17.34

penalty appeals, and, 17.36–17.40

Capital gains tax

(see And see Direct tax appeals)

postponement of payment, and, 10.4–10.21

settlement, and, 25.4–25.7

statutory basis, App 7

Case management hearing

preliminary applications, and, 14.71

Categories of appeals

basic cases, 13.3

complex cases, 13.5–13.6

default paper cases, 13.2

introduction, 13.1

practice direction, App 3D

standard cases, 13.4

Challenges to decisions of the First-tier Tribunal

accidental slips and omissions, 19.4–19.6

appeals to Upper Tribunal

case management decisions, against, 19.18–19.19

complex cases, and, 19.75–19.76

excluded decisions, 19.20–19.21

jurisdiction of Upper Tribunal, 19.14–19.21

notices of appeal, 19.59–19.63

permission to appeal, 19.22–19.58

point of low only, on, 19.15–19.17

powers of Upper Tribunal, 19.71–19.74

reply to response, 19.68–19.70

response to notice of appeal, 19.64–19.67

review stage, 19.30–19.45

clerical mistakes, 19.4–19.6

generally, 1.23

introduction, 19.1–19.3

judicial review, 6.1–6.52

permission to appeal

applications to First-tier Tribunal, 19.25–19.48

applications to Upper Tribunal, 19.49–19.58

grounds, 19.23–19.24

introduction, 19.22

review stage, and, 19.30–19.45

permission to appeal (applications to First-tier Tribunal)

consequences, 19.29

consideration, 19.46

extension of time limits, 19.28

generally, 19.25

refusal, 19.47–19.48

review stage, and, 19.30–19.45

time limits, 19.26–19.27

permission to appeal (applications to Upper Tribunal)

consideration, 19.55–19.58

extension of time limits, 19.52–19.54

form, 19.50

introduction, 19.49

time limits, 19.51

review by First-tier Tribunal

amendment of reasons for decision, 19.36

correction of accidental errors, 19.35

generally, 19.2

introduction, 19.30–19.34

notification of decision, 19.44

one-review only rule, 19.45

setting aside decision, 19.37–19.43

setting aside a decision, 19.7–19.13

'slip rule', 19.4–19.6

Challenges to decisions of Upper Tribunal

accidental slips and omissions, 20.2–20.3

appeals to Court of Appeal

costs, 20.56–20.57

excluded decisions, 20.11–20.12

permission to appeal, 20.13–20.49

point of low only, on, 20.10

powers of Court of Appeal, 20.50

procedure at hearing, 20.53–20.55

relevant court, 20.8–20.9

representation, 20.51–20.52

review stage, 20.23–20.33

right to appeal, 20.7

Scotland, in, 20.58–20.68

clerical mistakes, 20.2–20.3

generally, 1.23

grounds for permission to appeal

important point of principle, 20.15

introduction, 20.14

other compelling reason, 20.16

introduction, 20.1

permission to appeal

applications to Court of Appeal, 20.40–20.49

applications to Upper Tribunal, 20.18–20.39

grounds, 20.14–20.17

introduction, 20.13

review stage, 20.23–20.33

permission to appeal (applications to Court of Appeal)

consideration, 20.47–20.49

extension of time limits, 20.44–20.45

generally, 20.40

notice of appeal, 20.41

refusal, 20.48

time limits, 20.42–20.43

permission to appeal (applications to Upper Tribunal)

consequences, 20.22

consideration, 20.36–20.39

extension of time limits, 20.21

form, 20.18

review stage, and, 20.23–20.35

time limits, 20.19–20.20

review by Upper Tribunal

amendment of reasons for decision, 20.30

correction of accidental errors, 20.29

introduction, 20.23–20.28

notification of decision, 20.33

one-review only rule, 20.35

representations, 20.34

setting aside decision, 20.31–20.32

setting aside a decision, 20.4–20.6

'slip rule', 20.2–20.3

Climate change levy (CCL) appeals

appealable decisions, 4.47–4.50

assessment for CCL, against, 4.52

interest, and, 22.10

postponement of payment, and

generally, 10.73

hardship applications, 10.74–10.75

interest on disputed CCL, 10.76–10.77

payment pending further appeal, 10.78

powers of Tribunal, 4.51

review of discretionary decisions

generally, 4.53

powers of Tribunal, 4.185

Child benefit decisions

jurisdiction of the Tribunal, and, 1.6

Child Trust Funds Act 2004 penalties

jurisdiction of First-tier Tribunal, 5.139

jurisdiction of Upper Tribunal, 5.141–5.144

overview, 5.138

powers of First-tier Tribunal, 5.140

Clerical mistakes

challenges to decisions of First-tier Tribunal, and, 19.4–19.6

Climate change levy (CCL) appeals

appealable decisions, 4.47–4.50

appellants, and, 11.14–11.15

assessment for CCL, against, 4.52

penalties, and

jurisdiction of Tribunal, 5.183

powers of Tribunal, 5.184

reasonable excuse, 5.189–5.194

reduction of penalties and interest, 5.186–5.188

powers of Tribunal, 4.51

review of discretionary decisions, 4.53

Closure notices

jurisdiction of the Tribunal, and, 3.6

Community law

abuse of law, 7.33–7.34

acte clair, 7.51–7.53

avoidance of non-taxation or double taxation, 7.35–7.36

damages for breach

amount, 24.40

basis of claim, 24.36–24.38

introduction, 24.35

sufficiently serious breach, 24.39

directly applicable legislation, 7.14

EC Treaty, 7.2

effectiveness principle, 7.27–7.28

equality, 7.32

equivalence, 7.29

establishment of nationals, 7.6–7.10

fundamental freedoms

establishment, 7.6–7.10

movement of capital, 7.12–7.13

movement of goods, 7.4

movement of labour, 7.5

provision of services, 7.11

general principles of EC law

effectiveness, 7.27–7.28

equality, 7.32

equivalence, 7.29

introduction, 7.23

legal certainty, 7.30

legitimate expectations, 7.31

non-discrimination, 7.32

proportionality, 7.24–7.26

generally, 1.17–1.20

interpretation of EC law and implementing laws

generally, 7.15–7.18

principles, 7.19–7.22

interpretation of UK legislation, 7.37–7.39

introduction, 7.1

legal certainty, 7.30

legitimate expectations, 7.31

movement of capital, 7.12–7.13

movement of goods, 7.4

movement of labour, 7.5

non-discrimination principle, 7.32

principles of interpretation

common interpretation, 7.20–7.21

dynamic construction, 7.22

introduction, 7.19

proportionality, 7.24–7.26

provision of services, 7.11

references to the ECJ, 7.40–7.50

Treaty of Rome, 7.2

Treaty on the Functioning of the European Union

abuse of law, 7.33–7.34

acte clair, 7.51–7.53

avoidance of non-taxation or double taxation, 7.35–7.36

directly applicable legislation, 7.14

fundamental freedoms, 7.4–7.13

general principles of EC law, 7.23–7.32

interpretation of EC law and implementing laws, 7.15–7.22

interpretation of UK legislation, 7.37–7.39

introduction, 7.2–7.3

references to the ECJ, 7.40–7.50

Complaints

Adjudicator's Office, to, 24.46–24.51

European Commission, to, 24.59–24.62

Complex cases

allocation of appeals, 13.5–13.6

documentation, and

HMRC statement of case, 12.17–12.18

list of documents, 12.19

reallocation of appeals, 13.7–13.8

Composition of Tribunal

practice direction, App 3G

practice statement, App 3F

Conclusion stated appeals

jurisdiction of the Tribunal, and, 3.6

Consent orders

settlement of appeals, and, 25.23

Consolidation of proceedings

preliminary applications, and, 14.34–14.35

Construction industry scheme

(see And see Direct tax appeals)

postponement of payment, and, 10.28

Contact details

First-tier Tribunal, 2.20

Upper Tribunal, 2.21

Control of Cash (Penalties) Regulations 2007 appeals

appealable decisions, 4.111

penalties, and

jurisdiction of Tribunal, 5.222

powers of Tribunal, 5.223

powers of Tribunal, 4.112

Corporation tax

(see And see Direct tax appeals)

postponement of payment, and, 10.4–10.21

settlement, and, 25.4–25.7

statutory basis, App 7

Correction of errors

challenges to decisions of First-tier Tribunal, and

generally, 19.4–19.6

review stage, 19.35

challenges to decisions of Upper Tribunal, and, 20.29

Costs

accountant's fees, 21.64–21.66

amount, 21.76–21.80

appellant's time, 21.59

appeals to Court of Appeal, and, 20.56–20.57

appeals to Court of Session, and, 20.69

appeals to Supreme Court, and, 20.79

appeals to Upper Tribunal, and, 21.9–21.10

applications, 21.14–21.21

basis, 21.46–21.55

companies represented by employees, of, 21.69–21.71

counsel's fees, 21.63

exercise of discretion, 21.38–21.45

First-tier Tribunal, in

applications, 21.14–21.21

generally, 21.6–21.7

indemnity basis, 21.46–21.55

in-house legal departments, of, 21.62

interest, and, 21.81

introduction, 21.1–21.5

joinder of third party, 21.74

judicial review proceedings, in

generally 24.33

jurisdiction of Upper Tribunal, 21.11

legal professional fees, 21.61

litigants in person, 21.69–21.71

non-professionals' fees, 21.68

other professional fees, 21.67

preliminary applications, 21.72

preparation of bill of costs, 21.73

recoverable items

accountant's fees, 21.64–21.66

appellant's time, 21.59

companies represented by employees, 21.69–21.71

counsel's fees, 21.63

in-house legal department costs, 21.62

introduction, 21.58

joinder of third party, 21.74

legal professional fees, 21.61

litigants in person, 21.69–21.71

non-professionals' fees, 21.68

other professional fees, 21.67

preliminary applications, 21.72

preparation of bill of costs, 21.73

travelling time, 21.75

waiting time, 21.75

witness expenses, 21.60

recovery, 21.56

reference to ECJ, and, 18.33

Scotland, and

appeals to Court of Session, 20.68

generally, 21.5

standard basis, 21.46–21.55

transfer of proceedings from First-tier Tribunal, on, 21.12–21.13

transitional rules, 21.82–21.89

travelling time, 21.75

unreasonable conduct, for, 21.33–21.37

Upper Tribunal, in

appeals from First-tier Tribunal, on, 21.9–21.10

applications, 21.14–21.21

judicial review proceedings, in, 21.11

overview, 21.8

transfer of proceedings from First-tier Tribunal, on, 21.12–21.13

VAT, and, 21.57

waiting time, 21.75

wasted costs orders, 21.22–21.32

witness expenses, 21.60

Counsel's fees

costs, and, 21.63

Court of Appeal

appeals from Upper Tribunal
(see And see Appeals to Court of Appeal)

appeals to Supreme Court, 20.70–20.79

Court of Session

appeals from Upper Tribunal

expenses, 20.68

introduction, 20.58

notice of appeal, 20.59

permission to appeal, 20.58–20.60

powers of Court of Session, 20.61

procedure at hearing, 20.64–20.67

representation, 20.62–20.63

time limits for service of notice of appeal, 20.60

appeals to Supreme Court, 20.70

Cross-examination

oral evidence, and, 17.76–17.80

Customs Code Committee

references, and, 24.63–24.65

Customs duty appeals

appealable decisions, 4.86–4.92

appellants, and, 11.16–11.21

interest, and, 22.15

forfeiture of goods seized by HMRC, 4.108

penalties, and

jurisdiction of Tribunal, 5.213

mitigation of penalties, 5.215–5.216

powers of Tribunal, 5.214

reasonable excuse, 5.217

postponement of payment, and

generally, 10.85

hardship applications, 10.86–10.92

payment pending further appeal, 10.93

powers of Tribunal, 4.93–4.94

restoration appeals, 4.107

review of decisions on ancillary matters other than restoration appeals, 4.95–4.106

Damages

breach of EC law, and

amount, 24.40

basis of claim, 24.36–24.38

introduction, 24.35

sufficiently serious breach, 24.39

judicial review, and, 24.16

Decisions of Tribunal

enforcement, 17.109–17.112

First-tier Tribunal, 17.102–17.106

Upper Tribunal, 17.107–17.108

Default paper cases

allocation of appeals, 13.2

documentation, and

appellant's reply, 12.9

HMRC statement of case, 12.7–12.8

reallocation of appeals, 13.7–13.8

Delegation of functions to staff

practice direction, App 3E

Departmental review process

generally, 1.13

Designation of lead case

preliminary applications, and, 14.36–14.39

Direct tax appeals

appellants, and, 11.3

conclusion stated appeals, 3.6

'direct tax', 3.1

generally, 1.10

introduction, 3.1–3.5

jurisdiction of the Tribunal

conclusion stated appeals, 3.6

generally, 1.10

introduction, 3.1–3.5

meaning, 3.1

powers of Tribunal, 3.8–3.12

protective amendments appeals, 3.7

meaning, 3.1

postponement of payment, and

capital gains tax, 10.4–10.21

CIS tax, 10.28

corporation tax, 10.4–10.21

income tax, 10.4–10.21

inheritance tax, 10.31

national insurance contributions, 10.26

PAYE, 10.27

petroleum revenue tax, 10.29–10.30

stamp duty, 10.24–10.25

stamp duty land tax, 10.22

stamp duty reserve tax 10.23

powers of Tribunal, 3.8–3.12

protective amendments appeals, 3.7

settlement, and

capital gains tax, 25.4–25.7

corporation tax, 25.4–25.7

income tax, 25.4–25.7

inheritance tax, 25.12

national insurance contributions, 25.8

petroleum revenue tax, 25.13–25.14

stamp taxes, 25.9–25.11

starting appeals, and

appellants, 11.3

extension of time limits, 11.40–11.41

time limits, 11.26–11.31

statutory basis

capital gains tax, App 7

corporation tax, App 7

income tax, App 7

inheritance tax, App 10

national insurance contributions, App 8

petroleum revenue tax, App 11

stamp taxes, App 9

Direction to deal with issue in proceedings

preliminary applications, and, 14.67–14.70

Directions

challenges, 14.13

generally, 14.12

hearings, 16.4

Directly applicable legislation

EC law, and, 7.14

Disclosure

generally, 16.11–16.12

Disclosure of tax avoidance schemes

statutory provisions, App 12

Discretion

costs, and, 21.38–21.45

judicial review, and, 24.19

Documentary evidence

generally, 17.43–17.44

Documentation

basic cases, 12.11–12.12

complex cases

HMRC statement of case, 12.17–12.18

list of documents, 12.19

default paper cases

appellant's reply, 12.9

HMRC statement of case, 12.7–12.8

HMRC statements of case

basic cases, 12.11–12.12

complex cases, 12.17–12.18

default paper cases, 12.7–12.8

standard cases, 12.13–12.14

introduction, 12.1

notices of appeal, 12.2–12.6

request for hearings, 12.10

standard cases

HMRC statement of case, 12.13–12.14

list of documents, 12.15–12.16

EC law

abuse of law, 7.33–7.34

acte clair, 7.51–7.53

avoidance of non-taxation or double taxation, 7.35–7.36

damages for breach

amount, 24.40

basis of claim, 24.36–24.38

introduction, 24.35

sufficiently serious breach, 24.39

directly applicable legislation, 7.14

EC Treaty, 7.2

effectiveness principle, 7.27–7.28

equality, 7.32

equivalence, 7.29

establishment of nationals, 7.6–7.10

fundamental freedoms

establishment, 7.6–7.10

movement of capital, 7.12–7.13

movement of goods, 7.4

movement of labour, 7.5

provision of services, 7.11

general principles of EC law

effectiveness, 7.27–7.28

equality, 7.32

equivalence, 7.29

introduction, 7.23

legal certainty, 7.30

legitimate expectations, 7.31

non-discrimination, 7.32

proportionality, 7.24–7.26

generally, 1.17–1.20

interpretation of EC law and implementing laws

generally, 7.15–7.18

principles, 7.19–7.22

interpretation of UK legislation, 7.37–7.39

introduction, 7.1

legal certainty, 7.30

legitimate expectations, 7.31

movement of capital, 7.12–7.13

movement of goods, 7.4

movement of labour, 7.5

non-discrimination principle, 7.32

principles of interpretation

common interpretation, 7.20–7.21

dynamic construction, 7.22

introduction, 7.19

proportionality, 7.24–7.26

provision of services, 7.11

references to the ECJ, 7.40–7.50

Treaty of Rome, 7.2

Treaty on the Functioning of the European Union

abuse of law, 7.33–7.34

acte clair, 7.51–7.53

avoidance of non-taxation or double taxation, 7.35–7.36

directly applicable legislation, 7.14

fundamental freedoms, 7.4–7.13

general principles of EC law, 7.23–7.32

interpretation of EC law and implementing laws, 7.15–7.22

interpretation of UK legislation, 7.37–7.39

introduction, 7.2–7.3

references to the ECJ, 7.40–7.50

ECJ references

accelerated procedure, 18.36

Advocate General's opinion, 18.24–18.27

circumstances in which can be made, 7.40–7.50

conclusion of proceedings, 18.32

costs, 18.33

court, by, 18.8–18.9

generally, 1.21

guidance, 18.4

introduction, 18.1

judgment of the ECJ, 18.28–18.31

judiciary, 18.5–18.7

legal aid, 18.34

oral procedure, 18.17–18.20

practical advice for hearings, 18.21–18.23

procedural rules, 18.4

procedure on receipt, 18.11–18.12

public funding, 18.34

report for hearing, 18.16

representation, 18.10

sittings, 18.3

time limits, 18.15

timescales, 18.35–18.37

Tribunal, by, 18.8–18.9

venue, 18.2

written procedure

generally, 18.13–18.14

report for hearing, 18.16

time limits, 18.15

Effectiveness principle

EC law, and, 7.27–7.28

Enforcement

decisions of Tribunal, and, 17.109–17.112

Equality

EC law, and, 7.32

Equivalence

EC law, and, 7.29

European Convention on Human Rights

generally, 8.2

implementation in the UK, 8.7–8.14

introduction, 8.1

right to a fair trial

application of criminal head to penalty appeals, 8.19

distinction between arts 6(1) and 6(2), 8.15–8.18

effect of art 6(2) on penalty appeals, 8.25–8.26

effect of art 6(3) on penalty appeals, 8.27–8.31

effect of art 6(1) on Tribunal practice and procedure, 8.20–8.24

UK law pre-HRA 1998, and, 8.3–8.6

Evidence

admission of new evidence, 17.51–17.52

agreed statement of facts, 17.48

burden of proof

generally, 17.32–17.34

penalty appeals, and, 17.36–17.40

certificate, by, 17.45–17.47

chief, in, 17.73–17.74

cross-examination, 17.76–17.80

documents, 17.43–17.44

exclusion, 17.50

legal professional privilege, 17.56–17.59

need for, 17.30–17.31

oaths and affirmations, 17.71–17.72

oral evidence

chief, in, 17.73–17.74

contact with witness during evidence, 17.82

cross-examination, 17.76–17.80

generally, 17.70

oath or affirmation, 17.71–17.72

questions from Tribunal, 17.83

re-examination, 17.81

refreshing memory, 17.75

release of witness, 17.84

penalty appeals, and

generally, 17.36–17.40

Oil Taxation Act 1975, under, 5.137

Taxes Management Act 1970, s 100C, under, 5.78–5.79

powers of Tribunal

generally, 17.41

Upper Tribunal, 17.51–17.54

privilege

introduction, 17.55

legal professional privilege, 17.56–17.59

public interest immunity, 17.60–17.64

prohibition of disclosure, 17.53–17.54

public interest immunity, 17.60–17.64

questions from Tribunal, 17.83

re-examination, 17.81

refreshing memory, 17.75

release of witness, 17.84

rules, 17.49

standard of proof, 17.35

witness statements, 17.42

Excise duty appeals

appealable decisions, 4.61–4.66

appellants, and, 11.16–11.21

forfeiture of goods seized by HMRC, 4.79–4.81

interest, and, 22.13–22.14

penalties, and

jurisdiction of Tribunal,, 5.208

powers of Tribunal, 5.209

reasonable excuse, 5.211–5.212

reduction of penalties, 5.210

postponement of payment, and

generally, 10.94

hardship applications, 10.95–10.96

payment pending further appeal, 10.97

powers of Tribunal, 4.67–4.68

restoration appeals, 4.82–4.85

review of excise duty decisions on ancillary matters

generally, 4.69–4.74

powers of Tribunal, 4.75–4.78

Exclusion of certain persons

hearings, and, 17.23–17.26

Exclusion of evidence

hearings, and, 17.50

Exclusive jurisdiction

generally, 24.4–24.5

Expert witnesses

generally, 16.21

Export (Penalty) Regulations 2003 appeals

appealable decisions, 4.109

penalties, and

jurisdiction of Tribunal, 5.218

powers of Tribunal, 5.219

reasonable excuse, 5.221

reduction of penalties, 5.220

powers of Tribunal, 4.108

Extension of time limits

preliminary applications, and

approach of HMRC, 14.20–14.26

compliance with any rule, practice direction or direction, 14.27–14.33

direct tax appeals, 14.14–14.15

indirect tax appeals, 14.16–14.19

review of decision by HMRC, and, 9.27

starting appeals, and, 11.40–11.41

Failure to comply with rule, practice direction or direction

barring

automatic barring, 15.18–15.23

discretionary barring for failure to comply, 15.24–15.26

discretionary barring for failure to co-operate, 15.27–15.29

generally, 15.16–15.17

introduction, 15.14

respondent, and, 15.16–15.17

effect, 15.10

introduction, 15.10

powers of Tribunal

generally, 15.11–15.13

sanctions under Rule 8 UTR and FTR, 15.14–15.29

preliminary applications, and, 14.102–14.103

striking out

appellants, and, 15.15

automatic striking out, 15.18–15.23

discretionary striking out for failure to comply, 15.24–15.26

discretionary striking out for failure to co-operate, 15.27–15.29

generally, 15.15

introduction, 15.14

'unless' directions, 15.18–15.23

'warning' directions, 15.24–15.26

Fair trial

application of criminal head to penalty appeals, 8.19

distinction between arts 6(1) and 6(2), 8.15–8.18

effect of art 6(2) on penalty appeals, 8.25–8.26

effect of art 6(3) on penalty appeals, 8.27–8.31

effect of art 6(1) on Tribunal practice and procedure, 8.20–8.24

generally, 8.2

Human Rights Act 1998, and, 8.7–8.14

introduction, 8.1

UK law pre-HRA 1998, and, 8.3–8.6

First-tier Tribunal

administration, 1.5

appeals to Upper Tribunal
(see And see Appeals to Upper Tribunal)

background, 1.2–1.3

challenges to decisions

appeals, 19.14–19.76

clerical mistakes, slips and omissions, 19.4–19.6

generally, 1.23

introduction, 19.1–19.3

judicial review, 6.1–6.52

review by First-tier Tribunal, 19.30–19.45

setting aside a decision, 19.7–19.13

contact details, 2.20

costs, and

applications, 21.14–21.21

generally, 21.6–21.7

generally, 1.4

guidance, 2.22

introduction, 1.1

jurisdiction
(see And see Jurisdiction of the Tribunal)

legislative basis

generally, 2.1

practice directions and statements, 2.2

practice and procedure

generally, 2.3

HMRC Clearing house, 2.4

introduction, 1.14

legislative basis, 2.1

overriding objective, 1.15

practice directions and statements, 2.2

Tribunal centres, 2.5–2.25

review of decision

amendment of reasons for decision, 19.36

correction of accidental errors, 19.35

generally, 19.2

introduction, 19.30–19.34

notification of decision, 19.44

one-review only rule, 19.45

setting aside decision, 19.37–19.43

starting appeals procedure, 1.12

Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

introduction, 1.4

text, App 1

websites, 2.24

Fixing date for hearing

appeals, for, 16.5–16.9

preliminary applications, for, 16.2–16.3

Forfeiture of goods

customs duty appeals, 4.108

excise duty appeals, 4.79–4.81

Fraud proceedings

penalty appeals, and

FA 1999, Sch 17, para 11, under, 5.102

FA 2003, Sch 10, under, 5.118

Stamp Duty Reserve Tax Regulations 1986, under, 5.111

Taxes Management Act 1970, s 100C, under, 5.77

stamp duty land tax (SDLT), and, 5.118

Fundamental freedoms

establishment, 7.6–7.10

movement of capital, 7.12–7.13

movement of goods, 7.4

movement of labour, 7.5

provision of services, 7.11

General Commissioners for Income Tax

generally, 1.1

Group litigation orders

generally, 24.45

Guidance

First-tier Tribunal, 2.22

references to the ECJ, and, 18.4

Upper Tribunal, 2.23

Hardship applications

AGL appeals, 10.80–10.81

CCL appeals, 10.74–10.75

customs duties appeals, 10.86–10.92

excise duties appeals, 10.95–10.96

IPT appeals, 10.62–10.63

LFT appeals, 10.67–10.72

VAT appeals

generally, 10.40–10.42

'hardship', 10.43–10.51

refusal, 10.52

Hearings

adjournment, 14.73–14.80

absence of both parties, in, 17.9

absence of party, in, 17.6–17.8

addressing the Tribunal, 17.13

admission of new evidence, 17.51–17.52

agreed statement of facts

preparation, 16.23

use, 17.48

aide memoire 16.37

appellant's submissions, 17.87–17.89

arranging transcripts

First-tier Tribunal hearing, of, 16.24

Upper Tribunal hearing, of, 16.41–16.43

attendance of witnesses, 16.13

bundles, 16.27–16.28

burden of proof

generally, 17.32–17.34

penalty appeals, and, 17.36–17.40

case management, 14.71

consider matter, to, 14.71

contact with other party, 16.38

contact with Tribunal Centre, 16.39–16.40

cross-examination, 17.76–17.80

decision of Tribunal

enforcement, 17.109–17.112

First-tier Tribunal, 17.102–17.106

Upper Tribunal, 17.107–17.108

directions hearing, 16.4

disclosure, 16.11–16.12

documentary evidence, 17.43–17.44

documents to be produced

bundles, 16.27–16.28

generally, 16.25–16.26

list of authorities, 16.30–16.33

skeleton arguments, 16.34–16.35

duty of advocate, 17.100

enforcement of decisions, 17.109–17.112

evidence

admission of new evidence, 17.51–17.52

agreed statement of facts, 17.48

burden of proof, 17.32–17.34

certificate, by, 17.45–17.47

documents, 17.43–17.44

exclusion, 17.50

need for, 17.30–17.31

penalty appeals, and, 17.36–17.40

powers of Tribunal, 17.41

powers of Upper Tribunal, 17.51–17.54

privilege, 17.55–17.64

prohibition of disclosure, 17.53–17.54

rules, 17.49

standard of proof, 17.35

witness statements, 17.42

evidence in chief, 17.73–17.74

exclusion of certain persons, 17.23–17.26

exclusion of evidence, 17.50

expert witnesses, 16.21

fixing date

appeals, for, 16.5–16.9

preliminary applications, for, 16.2–16.3

hearing room, 17.14–17.15

introduction, 17.1

judges and Tribunal members

First-tier Tribunal, in, 17.10–17.11

role during hearing, 17.101

Upper Tribunal, in, 17.12

legal professional privilege, 17.56–17.59

list of authorities

bundle, 16.31–16.33

generally, 16.30

need for, 17.2–17.4

no case to answer, 17.92

notice of time and place, 17.5

oaths and affirmations, 17.71–17.72

oral evidence

chief, in, 17.73–17.74

contact with witness during evidence, 17.82

cross-examination, 17.76–17.80

generally, 17.70

oath or affirmation, 17.71–17.72

questions from Tribunal, 17.83

re-examination, 17.81

refreshing memory, 17.75

release of witness, 17.84

order of proceedings

first-instance hearing of appeal, at, 17.65–17.6

Upper Tribunal in an appeal, in, 17.68

Upper Tribunal on judicial review application, in, 17.69

permission to apply for judicial review, and, 6.39–6.42

postponement, 14.73–14.80

precedents, and

extent to which Tribunal bound, 17.97–17.99

referring to, 17.93–17.96

preliminary applications, and

fixing date, 16.2–16.3

generally, 14.10–14.11

need for hearing, 14.7–14.9

preparation for

agreed statement of facts. 16.23

aide memoire 16.37

arranging transcript, 16.24

attendance of witnesses, 16.13

bundles, 16.27–16.28

directions hearing, 16.4

disclosure, 16.11–16.12

documents to be produced, 16.25–16.26

expert witnesses, 16.21

fixing date for appeals, 16.5–16.9

fixing date for applications, 16.2–16.3

introduction, 16.1

list of authorities, 16.30–16.33

pre-trial review, 16.4

proof of evidence, 16.22

public funding, 16.44–16.46

skeleton arguments, 16.34–16.35

venue, 16.10

witness statements, 16.14–16.20

written submissions, 16.35

pre-trial review, 16.4

private, in

First-tier Tribunal, in, 17.16–17.19

Upper Tribunal, in, 17.20–17.22

privilege

introduction, 17.55

legal professional privilege, 17.56–17.59

public interest immunity, 17.60–17.64

prohibition of disclosure, 17.53–17.54

proof of evidence, 16.22

public, in

First-tier Tribunal, in, 17.16–17.19

Upper Tribunal, in, 17.20–17.22

public funding, 16.44–16.46

public interest immunity, 17.60–17.64

questions from Tribunal, 17.83

recording evidence, 17.85–17.86

re-examination, 17.81

referring to legal precedents, 17.93–17.96

refreshing memory, 17.75

release of witness, 17.84

representation, 17.27–17.29

respondent's submissions

generally, 17.90–17.91

no case to answer, of, 17.92

skeleton arguments, 16.34–16.35

standard of proof

generally, 17.35

penalty appeals, and, 17.36–17.40

submissions

appellant, by, 17.87–17.89

no case to answer, of, 17.92

respondent, by, 17.90–17.91

venue, 16.10

witness statements

preparation, 16.14–16.20

prohibition of disclosure, 17.53–17.54

use, 17.42

written submissions, 16.35

HMRC

Guidance

First-tier Tribunal, for, 2.22

Upper Tribunal, for, 2.23

Litigation and Settlements Strategy (2007), 1.25–1.26

settlement of appeals, and, 25.24–25.29

statements of case, and

basic cases, 12.11–12.12

complex cases, 12.17–12.18

default paper cases, 12.7–12.8

standard cases, 12.13–12.14

HMRC Clearing House

generally, 2.4

HMRC information powers

statutory provisions, App 12

HMRC Litigation and Settlements Strategy

generally, 1.25–1.26

settlement of appeals, and, 25.24–25.29

text, App 5

HMRC reviews

aggregates levy, and

generally, 4.60

powers of Tribunal, 4.197

appeals

compulsory review process, 9.26

extension of time limits, 9.27

optional review process, 9.22–9.25

postponement of payment of tax, 9.28–9.29

restoration decisions, 9.26

climate change levy, and

introduction, 4.53

powers of Tribunal, 4.185

compulsory review process

appeals, 9.26

generally, 9.15–9.21

conclusion of optional process, 9.14

customs duty, and, 4.95–4.106

direct tax appeals

generally, 9.4–9.8

introduction, 9.2

excise duty, and

generally, 4.69–4.74

powers of Tribunal, 4.75–4.78

extension of appeal time limits, 9.27

generally, 1.13

HMRC's approach, 9.12

indirect tax appeals

generally, 9.9–9.11

introduction, 9.2

introduction, 9.1

IPT, and, 4.37

jurisdiction of Tribunal, and

aggregates levy, 4.60

climate change levy, 4.53

customs duty, 4.95–4.106

excise duty, 4.69–4.74

IPT, 4.37

landfill tax, 4.46

VAT, 4.14–4.18

landfill tax, and, 4.46

legislative basis

generally, 9.2

table, App 6

optional review process

appeals, 9.22–9.25

conclusion of, 9.14

direct tax appeals, 9.4–9.8

HMRC's approach, 9.12

indirect tax appeals, 9.9–9.11

statutory basis, 9.2

time limits, 9.13

use of representatives, 9.3

postponement of payment of tax

direct tax, 9.28

indirect tax, 9.29

powers of Tribunal, and

aggregates levy, 4.197

climate change levy, 4.185

excise duty, 4.75–4.78

representatives, 9.3

restoration decisions, and

appeals, 9.26

generally, 9.15–9.21

starting appeals, and, 11.22

statutory basis

generally, 9.2

table, App 6

time limits, 9.13

transitional provisions

direct tax, 9.30

other indirect taxes and duties, 9.32

VAT, 9.31

VAT, and, 4.14–4.18

HMRC statements of case

basic cases, 12.11–12.12

complex cases, 12.17–12.18

default paper cases, 12.7–12.8

standard cases, 12.13–12.14

Human rights

European Convention on Human Rights, 8.2

generally, 1.22

Human Rights Act 1998, 8.7–8.14

introduction, 8.1

right to a fair trial

application of criminal head to penalty appeals, 8.19

distinction between arts 6(1) and 6(2), 8.15–8.18

effect of art 6(2) on penalty appeals, 8.25–8.26

effect of art 6(3) on penalty appeals, 8.27–8.31

effect of art 6(1) on Tribunal practice and procedure, 8.20–8.24

UK law pre-HRA 1998, and, 8.3–8.6

Illegality

judicial review, and, 24.10

Income tax

(see And see Direct tax appeals)

postponement of payment, and, 10.4–10.21

settlement, and, 25.4–25.7

statutory basis, App 7

Indemnity basis

costs, and, 21.46–21.55

Indirect tax evasion

burden of proof, 5.231–5.235

order of proceedings, 5.236

overview, 5.230

public funding, 5.237

standard of proof, 5.231–5.235

Indirect tax appeals

aggregates levy appeals

appealable decisions, 4.54–4.57

assessment for AGL, against, 4.59

powers of Tribunal, 4.58

review of discretionary decisions, 4.60

climate change levy appeals

appealable decisions, 4.47–4.50

assessment for CCL, against, 4.52

powers of Tribunal, 4.51

review of discretionary decisions, 4.53

Control of Cash (Penalties) Regulations 2007 appeals

appealable decisions, 4.111

powers of Tribunal, 4.112

customs duty appeals

appealable decisions, 4.86–4.92

forfeiture of goods seized by HMRC, 4.108

powers of Tribunal, 4.93–4.94

review of decisions on ancillary matters other than restoration appeals, 4.95–4.106

customs duty restoration appeals, 4.107

excise duty appeals

appealable decisions, 4.61–4.66

forfeiture of goods seized by HMRC, 4.79–4.81

powers of Tribunal, 4.67–4.68

review of decisions on ancillary matters other than restoration appeals, 4.69–4.78

excise duty restoration appeals, 4.82–4.85

Export (Penalty) Regulations 2003 appeals

appealable decisions, 4.109

powers of Tribunal, 4.110

generally, 1.10

introduction, 4.1

IPT appeals

appealable decisions, 4.30–4.33

assessment for IPT, against, 4.35–4.36

powers of Tribunal, 4.34

review of discretionary decisions, 4.37

jurisdiction of the Tribunal

aggregates levy appeals, 4.54–4.60

climate change levy appeals, 4.47–4.53

control of cash penalties Regulations appeals, 4.111–4.112

customs duty appeals, 4.86–4.108

excise duty appeals, 4.61–4.85

export penalty Regulations appeals, 4.109–4.110

generally, 1.10

introduction, 4.1

IPT appeals, 4.30–4.37

landfill tax appeals, 4.38–4.46

money laundering Regulations appeals, 4.113–4.115

transfer of funds Regulations appeals, 4.116–4.118

VAT appeals, 4.2–4.29

landfill tax appeals

appealable decisions, 4.38–4.41

assessment for interest, against, 4.45

assessment for LFT, against, 4.43–4.44

powers of Tribunal, 4.42

review of discretionary decisions, 4.46

Money Laundering Regulations 2007 appeals

appealable decisions, 4.113–4.114

powers of Tribunal, 4.115

postponement of payment, and

aggregates levy, 10.79–10.84

climate change levy, 10.73–10.78

customs duties, 10.85–10.97

insurance premium tax, 10.61–10.66

introduction, 10.32

landfill tax, 10.67–10.72

VAT, 10.33–10.60

restoration appeals

customs duty, 4.107

excise duty, 4.82–4.85

review of customs duty decisions on ancillary matters, 4.95–4.106

review of excise duty decisions on ancillary matters

generally, 4.69–4.74

powers of Tribunal, 4.75–4.78

settlement, and

other taxes, 25.22

VAT, 25.15–25.21

starting appeals, and

extension of time limits, 11.40–11.41

time limits, 11.32–11.38

Transfer of Funds (Information on the Payer) Regulations 2007 appeals

appealable decisions, 4.116–4.117

powers of Tribunal, 4.118

VAT appeals

appealable decisions, 4.2–4.6

assessment for interest, against, 4.13

assessment for VAT, against, 4.10–4.12

assignment of right, 4.28–4.29

input tax on luxuries, amusements and entertainment, as to, 4.24–4.25

jurisdiction limited to review of decision, where, 4.26

partial exemption method, as to, 4.27

powers of Tribunal, 4.9

review of discretionary decisions, 4.14–4.18

security requirement, against, 4.19–4.23

statutory jurisdiction, 4.7–4.8

Inheritance tax

(see And see Direct tax appeals)

postponement of payment, and, 10.31

settlement, and, 25.12

statutory basis, App 10

Inheritance tax penalties

jurisdiction of Tribunal

First-tier Tribunal, 5.120–5.122

Upper Tribunal, 5.126–5.127

mitigation of penalties, 5.129

overview, 5.119

postponement of payment, and, 10.31

powers of Tribunal

First-tier Tribunal, 5.123

Upper Tribunal, 5.128

reasonable excuse, 5.124–5.125

In-house legal departments

costs, and, 21.62

Input tax on luxuries, amusements and entertainment

VAT appeals, 4.24–4.25

Insurance Premium (IPT) appeals

appealable decisions, 4.30–4.33

appellants, and, 11.12–11.13

assessment for IPT, against, 4.35–4.36

interest, and, 22.8

penalties, and

jurisdiction of Tribunal, 5.170

powers of Tribunal, 5.171

reasonable excuse, 5.175–5.178

reduction of civil evasion penalty, 5.172–5.174

postponement of payment, and

generally, 10.61

hardship applications, 10.62–10.63

interest on disputed IPT, 10.64–10.65

payment pending further appeal, 10.66

powers of Tribunal, 4.34

review of discretionary decisions, 4.37

Interest

aggregates levy appeals, 22.11

air passenger duty appeals, 22.12

climate change levy appeals, 22.10

costs, and, 21.81

customs duty appeals, 22.15

excise duty appeals, 22.13–22.14

introduction, 22.1

IPT appeals, 22.8

landfill tax appeals, 22.9

VAT appeals, 22.2–22.7

Internal review process

generally, 1.13

Interpretation of laws

EC law and implementing laws

generally, 7.15–7.18

principles, 7.19–7.22

UK legislation, 7.37–7.39

Irrationality

judicial review, and, 24.12–24.15

Joinder of third party

costs, and, 21.74

Judges and members

First-tier Tribunal, 2.10–2.13

hearings, and

First-tier Tribunal, in, 17.10–17.11

role during hearing, 17.101

Upper Tribunal, in, 17.12

Upper Tribunal, 2.14–2.16

Judicial review

abuse of power, 24.11

alternative remedies, and, 24.17–24.18

appeals to Court of Appeal, and, 24.32

applicants, 24.20–24.21

applications for permission

generally, 24.24–24.30

representation at hearing, 24.31

costs, 24.33

definition, 24.7

discretion, 24.19

grounds

abuse of power, 24.11

illegality, 24.10

introduction, 24.8

irrationality, 24.12–24.15

procedural irregularity, 24.9

illegality, 24.10

irrationality, 24.12–24.15

introduction, 24.6–24.7

jurisdiction of Upper Tribunal
(see And see below)

procedural irregularity, 24.9

remedies, 24.16

representation, 24.31

tax disputes, and, 24.22–24.23

timescale, 24.34

Judicial review (Upper Tribunal jurisdiction)

authorisation by High Court, 6.14

conditions for grant of relief

effect, 6.13

introduction, 6.3

s 18(4) TCEA 2007, under, 6.4

s 18(5) TCEA 2007, under, 6.5

s 18(6) TCEA 2007, under, 6.6–6.11

s 18(8) TCEA 2007, under, 6.12

costs, and, 21.11

damages, 6.2

exercise of powers, 6.51–6.53

injunctions, 6.2

introduction, 6.1

jurisdiction of the Tribunal, 6.1

mandatory orders, 6.2

permission to apply

applications, 6.31–6.34

consideration of applications, 6.35–6.38

general requirement, 6.21–6.25

hearing of applications, 6.39–6.42

time limits, 6.26–6.30

powers of Tribunal

applications, on, 6.43–6.48

transfer of application by High Court, on, 6.49

prohibiting orders, 6.2

quashing orders, 6.2

remedies, 6.2

transfer of application by High Court, on

generally, 6.15–6.20

powers of Tribunal, 6.49

procedure, 6.50

Jurisdiction of the Tribunal

direct taxes

conclusion stated appeals, 3.6

generally, 1.10

introduction, 3.1–3.5

meaning, 3.1

powers of Tribunal, 3.8–3.12

protective amendments appeals, 3.7

generally, 1.9

indirect taxes
(see And see Indirect tax appeals)

introduction, 1.6–1.7

direct taxes, 1.10

generally, 1.9

indirect taxes, 1.10

overview, 1.6–1.7

penalties, 1.11

penalties
(see And see Penalty appeals)

striking out appeals, and, 15.1–15.3

Lack of jurisdiction

striking out appeals, and, 15.1–15.3

Landfill tax appeals

appealable decisions, 4.38–4.41

appellants, and, 11.14–11.15

assessment for interest, against, 4.45

assessment for LFT, against, 4.43–4.44

interest, and, 22.9

penalties, and

jurisdiction of Tribunal, 5.179

powers of Tribunal, 5.180

reasonable excuse, 5.182

reduction of penalties and interest, 5.181

postponement of payment, and

generally, 10.67

hardship applications, 10.68–10.69

interest on disputed LFT, 10.70–10.71

payment pending further appeal, 10.72

powers of Tribunal, 4.42

review of discretionary decisions, 4.46

Legal certainty

EC law, and, 7.30

Legal precedent

extent to which Tribunal bound, 17.97–17.99

referring to, 17.93–17.96

Legal professional privilege

generally, 17.56–17.59

Leggatt Report 2001

generally, 1.2

Legislative basis

generally, 2.1

practice directions and statements, 2.2

Legitimate expectations

EC law, and, 7.31

List of authorities

bundle, 16.31–16.33

generally, 16.30

Litigants in person

costs, and, 21.69–21.71

Litigation and Settlements Strategy (2007)

generally, 1.25–1.26

settlement of appeals, and, 25.24–25.29

text, App 5

Mitigation of penalties

customs duties, and, 5.215–5.216

FA 1999, Sch 17, para 11, under, 5.101

FA 2003, s 36, under, 5.215–5.216

Inheritance Tax Act 1984, under, 5.129

Stamp Act 1891, under, 5.95

Taxes Management Act 1970, s 100C, under, 5.80

Value Added Tax Act 1994, under, 5.148–5.152

Money Laundering Regulations 2007 appeals

appealable decisions, 4.113–4.114

penalties, and

jurisdiction of Tribunal, 5.224

powers of Tribunal, 5.225–5.226

powers of Tribunal, 4.115

National insurance contributions

(see And see Direct tax appeals)

postponement of payment, and, 10.26

settlement, and, 25.8

statutory basis, App 8

National insurance contributions penalties

Social Security (Contributions) Regulations 2001, under

overview, 5.81

powers of Tribunal, 5.82–5.83

reasonable excuse, 5.84–5.85

Social Security (Transfer of Functions) Act 1999, under

jurisdiction of Tribunal, 5.87

overview, 5.86

powers of Tribunal, 5.88

No case to answer

submissions, and, 17.92

No reasonable prospect of success

striking out appeals, and, 15.4–15.9

Non-discrimination principle

EC law, and, 7.32

Notice of appeal

appeals to Court of Appeal, and, 20.41

appeals to Court of Session, and

generally 20.59

time limits for service, 20.60

appeals to Upper Tribunal, and, 19.59–19.63

documentation, and, 12.2–12.6

form

general, App 4A

guidance for completion, App 4B

generally, 11.23–11.24

Notice of hearing

generally, 17.5

Oaths and affirmations

oral evidence, and, 17.71–17.72

Oil Taxation Act 1975 penalties

evidence, 5.137

jurisdiction of First-tier Tribunal, 5.131

jurisdiction of Upper Tribunal, 5.134–5.135

overview, 5.130

powers of First-tier Tribunal, 5.132–5.133

powers of Upper Tribunal, 5.136

Oral evidence

chief, in, 17.73–17.74

contact with witness during evidence, 17.82

cross-examination, 17.76–17.80

generally, 17.70

oath or affirmation, 17.71–17.72

questions from Tribunal, 17.83

re-examination, 17.81

refreshing memory, 17.75

release of witness, 17.84

Order of proceedings

first-instance hearing of appeal, at, 17.65–17.6

Upper Tribunal in an appeal, in, 17.68

Upper Tribunal on judicial review application, in, 17.69

Overriding objective

generally, 1.15

Parliamentary Commissioner for Administration

references, and, 24.52–24.58

Partial exemption method

VAT appeals, 4.27

PAYE

(see And see Direct tax appeals)

postponement of payment, and, 10.27

Penalty appeals

aggregates levy, and

jurisdiction of Tribunal, 5.195

powers of Tribunal, 5.196

reasonable excuse, 5.202–5.207

reduction of penalties and interest, 5.197–5.201

Child Trust Funds Act 2004, under

jurisdiction of First-tier Tribunal, 5.139

jurisdiction of Upper Tribunal, 5.141–5.144

overview, 5.138

powers of First-tier Tribunal, 5.140

climate change levy, and

jurisdiction of Tribunal, 5.183

powers of Tribunal, 5.184

reasonable excuse, 5.189–5.194

reduction of penalties and interest, 5.186–5.188

Control of Cash (Penalties) Regulations 2007, under

jurisdiction of Tribunal, 5.222

powers of Tribunal, 5.223

customs duties, and

jurisdiction of Tribunal, 5.213

mitigation of penalties, 5.215–5.216

powers of Tribunal, 5.214

reasonable excuse, 5.217

excise duties, and

jurisdiction of Tribunal,, 5.208

powers of Tribunal, 5.209

reasonable excuse, 5.211–5.212

reduction of penalties, 5.210

Export (Penalty) Regulations 2003, under

jurisdiction of Tribunal, 5.218

powers of Tribunal, 5.219

reasonable excuse, 5.221

reduction of penalties, 5.220

FA 1994 ss 9, 11 and Sch 4, under

jurisdiction of Tribunal,, 5.208

powers of Tribunal, 5.209

reasonable excuse, 5.211–5.212

reduction of penalties, 5.210

FA 1994, Sch 7, under

jurisdiction of Tribunal, 5.170

powers of Tribunal, 5.171

reasonable excuse, 5.175–5.178

reduction of civil evasion penalty, 5.172–5.174

FA 1996, under

jurisdiction of Tribunal, 5.179

powers of Tribunal, 5.180

reasonable excuse, 5.182

reduction of penalties and interest, 5.181

FA 1999, Sch 17, para 11, under

fraud proceedings, 5.102

jurisdiction of First-tier Tribunal, 5.96

jurisdiction of Upper Tribunal, 5.98–5.99

mitigation of penalties, 5.101

powers of First-tier Tribunal, 5.97

powers of Upper Tribunal, 5.100

FA 2000, under

jurisdiction of Tribunal, 5.183

powers of Tribunal, 5.184

reasonable excuse, 5.189–5.194

reduction of penalties and interest, 5.186–5.188

FA 2001, under

jurisdiction of Tribunal, 5.195

powers of Tribunal, 5.196

reasonable excuse, 5.202–5.207

reduction of penalties and interest, 5.197–5.201

FA 2003, s 36, under

customs duties, 5.213–5.217

VAT, 5.165–5.169

FA 2003, s 36 (customs duties penalties), under

jurisdiction of Tribunal, 5.213

mitigation of penalties, 5.215–5.216

powers of Tribunal, 5.214

reasonable excuse, 5.217

FA 2003, s 36 (VAT penalties), under

jurisdiction of Tribunal, 5.165

powers of Tribunal, 5.166–5.168

reasonable excuse, 5.169

FA 2003, Sch 10, under

fraud proceedings, 5.118

jurisdiction of First-tier Tribunal, 5.112–5.113

jurisdiction of Upper Tribunal, 5.115–5.116

powers of First-tier Tribunal, 5.114

powers of Upper Tribunal, 5.117

FA 2007, Sch 24, under

commencement date, 5.3–5.4

'flawed', 5.14

jurisdiction of Tribunal, 5.5–5.6

overview, 5.2

powers of Tribunal, 5.7–5.8

reduction where 'special circumstances', 5.9–5.10

suspension, 5.11–5.13

FA 2008, Sch 36, under

commencement date, 5.17–5.18

jurisdiction of Tribunal, 5.19–5.20

overview, 5.15–5.16

powers of Tribunal, 5.21–5.22

reasonable excuse, 5.23–5.25

FA 2008, Sch 41, under

commencement date, 5.27

jurisdiction of Tribunal, 5.28–5.29

overview, 5.26

powers of Tribunal, 5.30–5.33

reasonable excuse, 5.36–5.37

reduction where 'special circumstances', 5.34–5.35

FA 2009, Sch 55, under

commencement date, 5.39

jurisdiction of Tribunal, 5.40–5.41

overview, 5.38

powers of Tribunal, 5.42–5.44

reasonable excuse, 5.47–5.48

reduction where 'special circumstances', 5.45–5.46

FA 2009, Sch 56, under

commencement date, 5.50

jurisdiction of Tribunal, 5.51–5.52

overview, 5.49

powers of Tribunal, 5.53

generally, 1.11

indirect tax evasion, and

burden of proof, 5.231–5.235

order of proceedings, 5.236

overview, 5.230

public funding, 5.237

standard of proof, 5.231–5.235

Inheritance Tax Act 1984, under

jurisdiction of First-tier Tribunal, 5.120–5.122

jurisdiction of Upper Tribunal, 5.126–5.127

mitigation of penalties, 5.129

overview, 5.119

powers of First-tier Tribunal, 5.123

powers of Upper Tribunal, 5.128

reasonable excuse, 5.124–5.125

insurance premium tax, and

jurisdiction of Tribunal, 5.170

powers of Tribunal, 5.171

reasonable excuse, 5.175–5.178

reduction of civil evasion penalty, 5.172–5.174

introduction, 5.1

landfill tax, and

jurisdiction of Tribunal, 5.179

powers of Tribunal, 5.180

reasonable excuse, 5.182

reduction of penalties and interest, 5.181

Money Laundering Regulations 2007, under

jurisdiction of Tribunal, 5.224

powers of Tribunal, 5.225–5.226

national insurance contributions, and

SS(C)R 2001, under, 5.81–5.85

SS(ToF)A 1999, under, 5.86–5.88

'new' penalties, for

FA 2007, Sch 24, under, 5.2–5.14

FA 2008, Sch 36, under, 5.15–5.25

FA 2008, Sch 41, under, 5.26–5.37

FA 2009, Sch 55, under, 5.38–5.48

FA 2009, Sch 56, under, 5.49–5.53

Oil Taxation Act 1975, under

evidence, 5.137

jurisdiction of First-tier Tribunal, 5.131

jurisdiction of Upper Tribunal, 5.134–5.135

overview, 5.130

powers of First-tier Tribunal, 5.132–5.133

powers of Upper Tribunal, 5.136

'old' direct taxes penalties, and

Child Trust Funds Act 2004, under, 5.138–5.144

FA 1999, Sch 17, para 11, under, 5.96–5.101

FA 2003, Sch 10, under, 5.112–5.118

IHTA 1984, under, 5.119–5.129

national insurance contributions, and, 5.81–5.88

Oil Taxation Act 1975, under, 5.130–5.137

SDRTR 1986, under, 5.103–5.111

SS(C)R 2001, under, 5.81–5.85

SS(ToF)A 1999, under, 5.86–5.88

Stamp Act 1891, under, 5.89–5.95

stamp duty, and, 5.89–5.118

TMA 1970, s 100(1), under, 5.54–5.60

TMA 1970, s 100B, under, 5.61–5.65

TMA 1970, s 100C, under, 5.66–5.80

'old' indirect taxes penalties, and

Control of Cash (Penalties) Regulations 2007, under, 5.222–5.223

Export (Penalty) Regulations 2003, under, 5.218–5.221

FA 1994, under, 5.208–5.212

FA 1994, Sch 7, under, 5.170–5.178

FA 1996, under, 5.179–5.182

FA 2000, under, 5.183–5.194

FA 2001, under, 5.195–5.207

FA 2003, s 36, under, 5.165–5.169, 5.213–5.217

Money Laundering Regulations 2007, under, 5.224–5.226

Transfer of Funds (Information on the Payer) Regulations 2007, under, 5.227–5.229

VATA 1994, under, 5.145–5.164

petroleum revenue tax, and

evidence, 5.137

jurisdiction of First-tier Tribunal, 5.131

jurisdiction of Upper Tribunal, 5.134–5.135

overview, 5.130

powers of First-tier Tribunal, 5.132–5.133

powers of Upper Tribunal, 5.136

Social Security (Contributions) Regulations 2001, under

overview, 5.81

powers of Tribunal, 5.82–5.83

reasonable excuse, 5.84–5.85

Social Security (Transfer of Functions) Act 1999, under

jurisdiction of Tribunal, 5.87

overview, 5.86

powers of Tribunal, 5.88

Stamp Act 1891, under

jurisdiction of First-tier Tribunal, 5.90

jurisdiction of Upper Tribunal, 5.92–5.93

mitigation of penalties, 5.95

overview, 5.89

powers of First-tier Tribunal, 5.91

powers of Upper Tribunal, 5.94

stamp duty, and

FA 1999, Sch 17, para 11, under, 5.96–5.102

FA 2003, Sch 10, under, 5.112–5.118

SDRTR 1986, under, 5.103–5.111

Stamp Act 1891, under, 5.89–5.95

stamp duty land tax (SDLT), and

fraud proceedings, 5.118

jurisdiction of First-tier Tribunal, 5.112–5.113

jurisdiction of Upper Tribunal, 5.115–5.116

powers of First-tier Tribunal, 5.114

powers of Upper Tribunal, 5.117

Stamp Duty Reserve Tax Regulations 1986, under

fraud proceedings, 5.111

jurisdiction of First-tier Tribunal, 5.104–5.105

jurisdiction of Upper Tribunal, 5.108–5.109

overview, 5.103

powers of First-tier Tribunal, 5.106–5.107

powers of Upper Tribunal, 5.110

Taxes Management Act 1970, s 100(1), under, 5.54–5.60

Taxes Management Act 1970, s 100B, under

jurisdiction of Tribunal, 5.61–5.62

powers of Tribunal, 5.63–5.65

Taxes Management Act 1970, s 100C, under

evidence, 5.78–5.79

fraud proceedings, 5.77

jurisdiction of First-tier Tribunal, 5.66–5.67

jurisdiction of Upper Tribunal, 5.71–5.75

mitigation of penalties, 5.80

powers of First-tier Tribunal, 5.68–5.70

powers of Upper Tribunal, 5.76

Transfer of Funds (Information on the Payer) Regulations 2007, under

jurisdiction of Tribunal, 5.227

powers of Tribunal, 5.228–5.229

Value Added Tax Act 1994, under

default surcharge, against, 5.163–5.164

jurisdiction of Tribunal, 5.145

mitigation of penalties, 5.148–5.152

powers of Tribunal, 5.146–5.147

reasonable excuse, 5.153–5.162

VAT, and

FA 2003, s 36, under, 5.165–5.169

VATA 1994, under, 5.145–5.164

Permission to amend a document

preliminary applications, and, 14.51–14.56

Permission to appeal from First-tier Tribunal

applications to First-tier Tribunal

consequences, 19.29

consideration, 19.46

extension of time limits, 19.28

generally, 19.25

refusal, 19.47–19.48

review stage, and, 19.30–19.45

time limits, 19.26–19.27

applications to Upper Tribunal

consideration, 19.55–19.58

extension of time limits, 19.52–19.54

form, 19.50

introduction, 19.49

time limits, 19.51

grounds, 19.23–19.24

introduction, 19.22

review stage, and

amendment of reasons for decision, 19.36

correction of accidental errors, 19.35

generally, 19.2

introduction, 19.30–19.34

notification of decision, 19.44

one-review only rule, 19.45

setting aside decision, 19.37–19.43

Permission to appeal from Upper Tribunal

applications to Court of Appeal

consideration, 20.47–20.49

extension of time limits, 20.44–20.45

generally, 20.40

notice of appeal, 20.41

refusal, 20.48

time limits, 20.42–20.43

applications to Upper Tribunal

consequences, 20.22

consideration, 20.36–20.39

extension of time limits, 20.21

form, 20.18

review stage, and, 20.23–20.35

time limits, 20.19–20.20

grounds

important point of principle, 20.15

introduction, 20.14

other compelling reason, 20.16

introduction, 20.13

review stage, and

amendment of reasons for decision, 20.30

correction of accidental errors, 20.29

introduction, 20.23–20.28

notification of decision, 20.33

one-review only rule, 20.35

representations, 20.34

setting aside decision, 20.31–20.32

Permission to provide documents, information or submissions

preliminary applications, and, 14.57–14.63

Petroleum revenue tax

(see And see Direct tax appeals)

postponement of payment, and, 10.29–10.30

settlement, and, 25.13–25.14

statutory basis, App 11

Petroleum revenue tax penalties

evidence, 5.137

jurisdiction of Tribunal

First-tier Tribunal, 5.131

Upper Tribunal, 5.134–5.135

overview, 5.130

postponement of payment, and, 10.29–10.30

powers of Tribunal

First-tier Tribunal, 5.132–5.133

Upper Tribunal, 5.136

Postponement of hearing

preliminary applications, and, 14.73–14.80

Postponement of payment of tax

aggregates levy

generally, 10.79

hardship applications, 10.80–10.81

interest on disputed AGL, 10.82–10.83

payment pending further appeal, 10.84

climate change levy

generally, 10.73

hardship applications, 10.74–10.75

interest on disputed CCL, 10.76–10.77

payment pending further appeal, 10.78

construction industry scheme, 10.28

customs duties

generally, 10.85

hardship applications, 10.86–10.92

payment pending further appeal, 10.93

direct taxes

capital gains tax, 10.4–10.21

CIS tax, 10.28

corporation tax, 10.4–10.21

income tax, 10.4–10.21

inheritance tax, 10.31

national insurance contributions, 10.26

PAYE, 10.27

petroleum revenue tax, 10.29–10.30

stamp duty, 10.24–10.25

stamp duty land tax, 10.22

stamp duty reserve tax 10.23

excise duties

generally, 10.94

hardship applications, 10.95–10.96

payment pending further appeal, 10.97

hardship applications

AGL appeals, 10.80–10.81

CCL appeals, 10.74–10.75

customs duties appeals, 10.86–10.92

excise duties appeals, 10.95–10.96

IPT appeals, 10.62–10.63

LFT appeals, 10.67–10.72

VAT appeals, 10.40–10.52

hardship applications in VAT appeals

generally, 10.40–10.42

'hardship', 10.43–10.51

refusal, 10.52

income tax, CGT and corporation tax

agreed postponement, 10.8–10.9

applications, 10.4–10.7

challenging refusal of application, 10.17–10.18

determination by Tribunal, 10.10–10.13

further application, 10.14–10.16

payment after the appeal, 10.20–10.21

stay of collection proceedings pending determination of application, 10.19

indirect taxes

aggregates levy, 10.79–10.84

climate change levy, 10.73–10.78

customs duties, 10.85–10.97

insurance premium tax, 10.61–10.66

introduction, 10.32

landfill tax, 10.67–10.72

VAT, 10.33–10.60

inheritance tax, 10.31

insurance premium tax

generally, 10.61

hardship applications, 10.62–10.63

interest on disputed IPT, 10.64–10.65

payment pending further appeal, 10.66

introduction, 10.1–10.3

landfill tax

generally, 10.67

hardship applications, 10.68–10.69

interest on disputed LFT, 10.70–10.71

payment pending further appeal, 10.72

national insurance contributions, 10.26

PAYE, 10.27

pending further appeal

aggregates levy, 10.84

climate change levy, 10.78

customs duties, 10.93

excise duties, 10.97

income tax, CGT and corporation tax, 10.20–10.21

insurance premium tax, 10.66

landfill tax, 10.72

VAT, 10.55–10.59

petroleum revenue tax, 10.29–10.30

stamp duty, 10.24–10.25

stamp duty land tax, 10.22

stamp duty reserve tax 10.23

VAT

differences in tests on first and further appeals, 10.60

generally, 10.33–10.39

hardship applications, 10.40–10.52

interest on disputed VAT, 10.53–10.54

payment pending further appeal, 10.55–10.59

Powers of Tribunal

(see And see under individual headings)

aggregates levy appeals, 4.58

climate change levy appeals, 4.51

Control of Cash (Penalties) Regulations 2007 appeals, 4.112

customs duty appeals, 4.93–4.94

customs duty restoration appeals, 4.107

direct tax appeals, 3.8–3.12

excise duty appeals, 4.67–4.68

excise duty restoration appeals, 4.82–4.85

Export (Penalty) Regulations 2003 appeals, 4.110

IPT appeals, 4.34

landfill tax appeals, 4.42

Money Laundering Regulations 2007 appeals, 4.115

penalty appeals, and

aggregates levy, and, 5.196

Child Trust Funds Act 2004, under, 5.140

climate change levy, and, 5.184

Control of Cash (Penalties) Regulations 2007, under, 5.223

customs duties, and, 5.214

excise duties, and, 5.209

Export (Penalty) Regulations 2003, under, 5.219

FA 1994 ss 9, 11 and Sch 4, under, 5.209

FA 1994, Sch 7, underal, 5.171

FA 1996, under, 5.180

FA 1999, Sch 17, para 11, under, 5.97, 5.100

FA 2000, under, 5.184

FA 2001, under, 5.196

FA 2003, s 36, under, 5.166–5.168, 5.215–5.216

FA 2003, Sch 10, under, 5.114, 5.117

FA 2007, Sch 24, under, 5.7–5.8

FA 2008, Sch 36, under, 5.21–5.22

FA 2008, Sch 41, under, 5.30–5.33

FA 2009, Sch 55, under, 5.42–5.44

FA 2009, Sch 56, under, 5.53

Inheritance Tax Act 1984, under, 5.123, 5.128

insurance premium tax, and, 5.171

landfill tax, and, 5.180

Money Laundering Regulations 2007, under, 5.225–5.226

petroleum revenue tax, andl, 5.132–5.133, 5.136

Social Security (Contributions) Regulations 2001, under, 5.82–5.83

Social Security (Transfer of Functions) Act 1999, under, 5.88

Stamp Act 1891, under, 5.91, 5.94

stamp duty land tax (SDLT), and, 5.114, 5.117

Stamp Duty Reserve Tax Regulations 1986, under, 5.106–5.107, 5.110

Taxes Management Act 1970, s 100B, under, 5.63–5.65

Taxes Management Act 1970, s 100C, under, 5.68–5.70, 5.76

Transfer of Funds (Information on the Payer) Regulations 2007, under, 5.228–5.229

Value Added Tax Act 1994, under, 5.146–5.147

review of customs duty decisions on ancillary matters, 4.95–4.106

review of excise duty decisions on ancillary matters, 4.75–4.78

Transfer of Funds (Information on the Payer) Regulations 2007 appeals, 4.118

VAT appeals, 4.9

Practice and procedure

(see And see Hearings)

generally, 2.3

HMRC Clearing house, 2.4

introduction, 1.14

legislative basis, 2.1

overriding objective, 1.15

practice directions and statements, 2.2

Tribunal centres, and, 2.5–2.25

Practice directions and statements

generally, 2.2

Precedent

extent to which Tribunal bound, 17.97–17.99

referring to, 17.93–17.96

Preliminary applications

addition of party, for, 14.40–14.50

adjournment of hearing, for, 14.73–14.80

case management hearing, for, 14.71

consolidation of proceedings, for, 14.34–14.35

costs, and, 21.72

decision of form of hearing, for, 14.72

designation of lead case, for, 14.36–14.39

direction to deal with issue in proceedings, for, 14.67–14.70

directions, and

challenges, 14.13

generally, 14.12

extension of time limits to appeal, for

approach of HMRC, 14.20–14.26

compliance with any rule, practice direction or direction, 14.27–14.33

direct tax appeals, 14.14–14.15

indirect tax appeals, 14.16–14.19

failure to comply with requirement of rule, practice direction or direction, for, 14.102–14.103

hearing to consider matter, for, 14.71

hearings

generally, 14.10–14.11

need for, 14.7–14.9

introduction, 14.1–14.3

other, 14.100

permission to amend a document, for, 14.51–14.56

permission to provide documents, information or submissions, for, 14.57–14.63

postponement of hearing, for, 14.73–14.80

procedure, 14.4–14.6

prohibition on disclosure or publication of documents, for, 14.64–14.66

request to First-tier Tribunal to give reasons for decision, for, 14.94

require party to amend a document, to, 14.51–14.56

require party to produce bundle for hearing, to, 14.81

require party to provide documents, information or submissions, to, 14.57–14.63

stay of proceedings, for, 14.82–14.87

substitution of party, for, 14.40–14.50

suspension of effect of Tribunal's decision, for, 14.91–14.93

transfer of proceedings to another Tribunal, for, 14.88–14.90

witness summons, for, 14.95–14.99

President of the Tax Chamber of the First-tier Tribunal

generally, 2.9

President of Tax and Chancery Chamber of the Upper Tribunal

generally, 2.8

Pre-trial review

generally, 16.4

Private hearings

First-tier Tribunal, in, 17.16–17.19

Upper Tribunal, in, 17.20–17.22

Privilege

introduction, 17.55

legal professional privilege, 17.56–17.59

public interest immunity, 17.60–17.64

Procedural irregularity

judicial review, and, 24.9

Production of bundle for hearing

preliminary applications, and, 14.81

Proof of evidence

generally, 16.22

Proportionality

EC law, and, 7.24–7.26

Protective amendments appeals

jurisdiction of the Tribunal, and, 3.7

Provision of documents, information or submissions

preliminary applications, and, 14.57–14.63

Public hearings

First-tier Tribunal, in, 17.16–17.19

Upper Tribunal, in, 17.20–17.22

Public funding

generally, 16.44–16.46

reference to ECJ, and, 18.34

Public interest immunity

privilege, and, 17.60–17.64

Reallocation of appeals

different category, to, 13.7

different chamber, to, 13.8

Reasonable excuse (penalty appeals)

aggregates levy, and, 5.202–5.207

climate change levy, and, 5.189–5.194

customs duties, and, 5.217

excise duties, and, 5.211–5.212

Export (Penalty) Regulations 2003, under, 5.221

FA 1994 ss 9, 11 and Sch 4, under, 5.211–5.212

FA 1994, Sch 7, under, 5.175–5.178

FA 1996, under, 5.182

FA 2000, under, 5.189–5.194

FA 2001, under, 5.202–5.207

FA 2003, s 36, under, 5.169, 5.217

FA 2008, Sch 36, under, 5.23–5.25

FA 2008, Sch 41, under, 5.36–5.37

FA 2009, Sch 55, under, 5.47–5.48

Inheritance Tax Act 1984, under, 5.124–5.125

insurance premium tax, and, 5.175–5.178

landfill tax, and, 5.182

Social Security (Contributions) Regulations 2001, under, 5.84–5.85

Value Added Tax Act 1994, under, 5.153–5.162

Reasonable prospect of success

striking out appeals, and, 15.4–15.9

Recording evidence

hearings, and, 17.85–17.86

Reduction of penalties

aggregates levy, 5.197–5.201

climate change levy, 5.186–5.188

excise duties, and, 5.210

Export (Penalty) Regulations 2003, under, 5.220

FA 1994 ss 9, 11 and Sch 4, under, 5.210

FA 1994, Sch 7, under, 5.172–5.174

FA 1996, under, 5.181

FA 2000, under, 5.186–5.188

FA 2001, under, 5.197–5.201

FA 2007, Sch 24, under, 5.9–5.10

FA 2008, Sch 41, under, 5.34–5.35

FA 2009, Sch 55, under, 5.45–5.46

insurance premium tax, and, 5.172–5.174

landfill tax, and, 5.181

Re-examination

oral evidence, and, 17.81

References to the ECJ

accelerated procedure, 18.36

Advocate General's opinion, 18.24–18.27

circumstances in which can be made, 7.40–7.50

conclusion of proceedings, 18.32

costs, 18.33

court, by, 18.8–18.9

generally, 1.21

guidance, 18.4

introduction, 18.1

judgment of the ECJ, 18.28–18.31

judiciary, 18.5–18.7

legal aid, 18.34

oral procedure, 18.17–18.20

practical advice for hearings, 18.21–18.23

procedural rules, 18.4

procedure on receipt, 18.11–18.12

public funding, 18.34

report for hearing, 18.16

representation, 18.10

sittings, 18.3

time limits, 18.15

timescales, 18.35–18.37

Tribunal, by, 18.8–18.9

venue, 18.2

written procedure

generally, 18.13–18.14

report for hearing, 18.16

time limits, 18.15

References to the Parliamentary Commissioner for Administration

generally, 24.52–24.58

Refreshing memory

oral evidence, and, 17.75

Registrar

generally, 2.17

Release of witness

oral evidence, and, 17.84

Representation

appeals to Court of Appeal, and, 20.51–20.52

appeals to Supreme Court, and, 20.77

hearings, and, 17.27–17.29

judicial review, and, 24.31

reference to ECJ, and, 18.10

review of decisions by HMRC, and, 9.3

starting appeals, and, 11.43–11.45

Request for hearings

documentation, and, 12.10

Request to give reasons for decision

preliminary applications, and, 14.94

Restitutionary claims

generally, 24.41–24.42

time limits, 24.43–24.44

Restoration appeals

customs duty, and, 4.107

excise duty, and, 4.82–4.85

Review of decision by First-tier Tribunal

amendment of reasons for decision, 19.36

correction of accidental errors, 19.35

generally, 19.2

introduction, 19.30–19.34

notification of decision, 19.44

one-review only rule, 19.45

setting aside decision, 19.37–19.43

Review of decisions by HMRC

aggregates levy, and

generally, 4.60

powers of Tribunal, 4.197

appeals

compulsory review process, 9.26

extension of time limits, 9.27

optional review process, 9.22–9.25

postponement of payment of tax, 9.28–9.29

restoration decisions, 9.26

climate change levy, and

introduction, 4.53

powers of Tribunal, 4.185

compulsory review process

appeals, 9.26

generally, 9.15–9.21

conclusion of optional process, 9.14

customs duty, and, 4.95–4.106

direct tax appeals

generally, 9.4–9.8

introduction, 9.2

excise duty, and

generally, 4.69–4.74

powers of Tribunal, 4.75–4.78

extension of appeal time limits, 9.27

generally, 1.13

HMRC's approach, 9.12

indirect tax appeals

generally, 9.9–9.11

introduction, 9.2

introduction, 9.1

IPT, and, 4.37

jurisdiction of Tribunal, and

aggregates levy, 4.60

climate change levy, 4.53

customs duty, 4.95–4.106

excise duty, 4.69–4.74

IPT, 4.37

landfill tax, 4.46

VAT, 4.14–4.18

landfill tax, and, 4.46

legislative basis

generally, 9.2

table, App 6

optional review process

appeals, 9.22–9.25

conclusion of, 9.14

direct tax appeals, 9.4–9.8

HMRC's approach, 9.12

indirect tax appeals, 9.9–9.11

statutory basis, 9.2

time limits, 9.13

use of representatives, 9.3

postponement of payment of tax

direct tax, 9.28

indirect tax, 9.29

powers of Tribunal, and

aggregates levy, 4.197

climate change levy, 4.185

excise duty, 4.75–4.78

representatives, 9.3

restoration decisions, and

appeals, 9.26

generally, 9.15–9.21

starting appeals, and, 11.22

statutory basis

generally, 9.2

table, App 6

time limits, 9.13

transitional provisions

direct tax, 9.30

other indirect taxes and duties, 9.32

VAT, 9.31

VAT, and, 4.14–4.18

Review of decision by Upper Tribunal

amendment of reasons for decision, 20.30

correction of accidental errors, 20.29

introduction, 20.23–20.28

notification of decision, 20.33

one-review only rule, 20.35

representations, 20.34

setting aside decision, 20.31–20.32

Right to a fair trial

application of criminal head to penalty appeals, 8.19

distinction between arts 6(1) and 6(2), 8.15–8.18

effect of art 6(2) on penalty appeals, 8.25–8.26

effect of art 6(3) on penalty appeals, 8.27–8.31

effect of art 6(1) on Tribunal practice and procedure, 8.20–8.24

generally, 8.2

Human Rights Act 1998, and, 8.7–8.14

introduction, 8.1

UK law pre-HRA 1998, and, 8.3–8.6

Security requirements

VAT appeals, 4.19–4.23

Senior President of Tribunals

generally, 2.6–2.7

Setting aside a decision

challenges to decisions of First-tier Tribunal, and

generally, 19.7–19.13

review stage, 19.37–19.43

challenges to decisions of Upper Tribunal, and, 20.4–20.6

Settlement of appeals

consent orders, 25.23

direct tax appeals

capital gains tax, 25.4–25.7

corporation tax, 25.4–25.7

income tax, 25.4–25.7

inheritance tax, 25.12

national insurance contributions, 25.8

petroleum revenue tax, 25.13–25.14

stamp taxes, 25.9–25.11

HMRC Litigation and Settlement Strategy, 25.24–25.29

indirect tax appeals

other taxes, 25.22

VAT, 25.15–25.21

introduction, 25.1–25.3

Skeleton arguments

generally, 16.34–16.35

'Slip rule'

challenges to decisions of First-tier Tribunal, and, 19.4–19.6

challenges to decisions of Upper Tribunal, and, 20.2–20.3

Social Security (Contributions) Regulations 2001 penalties

overview, 5.81

powers of Tribunal, 5.82–5.83

reasonable excuse, 5.84–5.85

Social Security (Transfer of Functions) Act 1999 penalties

jurisdiction of Tribunal, 5.87

overview, 5.86

powers of Tribunal, 5.88

Special Commissioners

generally, 1.1

Stamp duties and taxes

(see And see Direct tax appeals)

postponement of payment, and 10.29–10.30

stamp duty, 10.24–10.25

stamp duty land tax, 10.22

stamp duty reserve tax 10.23

settlement, and, 25.9–25.11

statutory basis, App 9

Stamp duty land tax (SDLT) penalties

fraud proceedings, 5.118

jurisdiction of First-tier Tribunal, 5.112–5.113

jurisdiction of Upper Tribunal, 5.115–5.116

postponement of payment, and, 10.22

powers of First-tier Tribunal, 5.114

powers of Upper Tribunal, 5.117

Stamp duty reserve tax (SDRT) penalties

fraud proceedings, 5.111

jurisdiction of First-tier Tribunal, 5.104–5.105

jurisdiction of Upper Tribunal, 5.108–5.109

overview, 5.103

postponement of payment, and, 10.23

powers of First-tier Tribunal, 5.106–5.107

powers of Upper Tribunal, 5.110

jurisdiction of Upper Tribunal, 5.71–5.75

Stamp duty penalties

FA 1999, Sch 17, para 11, under

fraud proceedings, 5.102

jurisdiction of First-tier Tribunal, 5.96

jurisdiction of Upper Tribunal, 5.98–5.99

mitigation of penalties, 5.101

powers of First-tier Tribunal, 5.97

powers of Upper Tribunal, 5.100

FA 2003, Sch 10, under

fraud proceedings, 5.118

jurisdiction of First-tier Tribunal, 5.112–5.113

jurisdiction of Upper Tribunal, 5.115–5.116

powers of First-tier Tribunal, 5.114

powers of Upper Tribunal, 5.117

postponement of payment, and, 10.24–10.25

Stamp Act 1891, under

jurisdiction of First-tier Tribunal, 5.90

jurisdiction of Upper Tribunal, 5.92–5.93

mitigation of penalties, 5.95

overview, 5.89

powers of First-tier Tribunal, 5.91

powers of Upper Tribunal, 5.94

stamp duty land tax (SDLT), and

fraud proceedings, 5.118

jurisdiction of First-tier Tribunal, 5.112–5.113

jurisdiction of Upper Tribunal, 5.115–5.116

powers of First-tier Tribunal, 5.114

powers of Upper Tribunal, 5.117

Stamp Duty Reserve Tax Regulations 1986, under

fraud proceedings, 5.111

jurisdiction of First-tier Tribunal, 5.104–5.105

jurisdiction of Upper Tribunal, 5.108–5.109

overview, 5.103

powers of First-tier Tribunal, 5.106–5.107

powers of Upper Tribunal, 5.110

jurisdiction of Upper Tribunal, 5.71–5.75

Standard basis

costs, and, 21.46–21.55

Standard cases

allocation of appeals, 13.4

documentation, and

HMRC statement of case, 12.13–12.14

list of documents, 12.15–12.16

reallocation, 13.7–13.8

Standard of proof

generally, 17.35

penalty appeals, and, 17.36–17.40

Starting appeals

appellants

aggregates levy, 11.14–11.15

climate change levy, 11.14–11.15

customs duties, 11.16–11.21

direct taxes, 11.3

excise duties, 11.16–11.21

IPT, 11.12–11.13

landfill tax, 11.14–11.15

VAT, 11.4–11.11

extension of time limits, 11.40–11.41

generally, 1.12

internal review, and, 11.22

introduction, 11.1–11.2

notices of appeal, 11.23–11.24

notification of proceedings, 11.42

restoration decisions, and, 11.39

review, and, 11.22

time limits

direct taxes, 11.26–11.31

extension, 11.40–11.41

introduction, 11.25

other indirect taxes, 11.38

VAT, 11.32–11.37

use of representatives, 11.43–11.45

Statements of case

basic cases, 12.11–12.12

complex cases, 12.17–12.18

default paper cases, 12.7–12.8

standard cases, 12.13–12.14

Stay of proceedings

preliminary applications, and, 14.82–14.87

Striking out appeals

failure to comply with rule, practice direction or direction, for

appellants, and, 15.15

automatic striking out, 15.18–15.23

discretionary striking out for failure to comply, 15.24–15.26

discretionary striking out for failure to co-operate, 15.27–15.29

generally, 15.15

introduction, 15.14

'unless' directions, 15.18–15.23

'warning' directions, 15.24–15.26

lack of jurisdiction, for, 15.1–15.3

no reasonable prospect of success, where, 15.4–15.9

Submissions

appellant, by, 17.87–17.89

no case to answer, of, 17.92

respondent, by, 17.90–17.91

Substitution of party

preliminary applications, and, 14.40–14.50

Suspension of effect of Tribunal's decision

preliminary applications, and, 14.91–14.93

Suspension of penalties

FA 2007, Sch 24, under, 5.11–5.13

Tax and Chancery Chamber of the Upper Tribunal

(see And see Upper Tribunal)

generally, 1.1

Tax appeals

new system, 1.4–1.5

reforms, 1.2–1.3

Tax Chamber of the First-tier Tribunal

(see And see First-tier Tribunal)

categorisation of cases, App 3D

generally, 1.1

Tax credit decisions

jurisdiction of the Tribunal, and, 1.6

Taxes Management Act 1970, s 100(1) penalties

generally, 5.54–5.60

Taxes Management Act 1970, s 100B penalties

jurisdiction of Tribunal, 5.61–5.62

powers of Tribunal, 5.63–5.65

Taxes Management Act 1970, s 100C penalties

evidence, 5.78–5.79

fraud proceedings, 5.77

jurisdiction of First-tier Tribunal, 5.66–5.67

jurisdiction of Upper Tribunal, 5.71–5.75

mitigation of penalties, 5.80

powers of First-tier Tribunal, 5.68–5.70

powers of Upper Tribunal, 5.76

Time limits

judicial review, and, 6.26–6.30

reference to ECJ, and, 18.15

review of decision by HMRC, and, 9.13

starting appeals, and

direct taxes, 11.26–11.31

extension, 11.40–11.41

introduction, 11.25

other indirect taxes, 11.38

VAT, 11.32–11.37

Transcripts

First-tier Tribunal hearing, of, 16.24

practice direction, App 3B

Upper Tribunal hearing, of, 16.41–16.43

Transfer of Funds (Information on the Payer) Regulations 2007 appeals

appealable decisions, 4.116–4.117

penalties, and

jurisdiction of Tribunal, 5.227

powers of Tribunal, 5.228–5.229

powers of Tribunal, 4.118

Transfer of proceedings

costs, and, 21.12–21.13

preliminary applications, and, 14.88–14.90

Transitional provisions

cases remitted by courts, 23.8

challenging decisions of predecessor tribunals

General Commissioners, 23.11

generally, 23.10

costs, and, 21.82–21.89

'current proceedings'

application of procedural rules, 23.4–23.5

constitution of Tribunal, 23.6

directions, 23.7

generally, 23.3

time limits, 23.7

general deeming provision, 23.13

interest, 23.9

introduction, 23.1–23.2

review of decisions by HMRC

direct tax, 9.30

other indirect taxes and duties, 9.32

VAT, 9.31

staff appointed by predecessor tribunals, 23.12

Travelling time

costs, and, 21.75

Treaty of Rome

(see And see EC law)

generally, 7.2

Treaty on the Functioning of the European Union

(see And see EC law)

abuse of law, 7.33–7.34

acte clair, 7.51–7.53

avoidance of non-taxation or double taxation, 7.35–7.36

directly applicable legislation, 7.14

fundamental freedoms, 7.4–7.13

general principles of EC law, 7.23–7.32

interpretation of EC law and implementing laws, 7.15–7.22

interpretation of UK legislation, 7.37–7.39

introduction, 7.2–7.3

references to the ECJ, 7.40–7.50

Tribunal centres

contact details

First-tier Tribunal, 2.20

Upper Tribunal, 2.21

guidance

First-tier Tribunal, 2.22

Upper Tribunal, 2.23

introduction, 2.5

personnel, 2.6–2.19

websites

First-tier Tribunal, 2.24

Upper Tribunal, 2.25

Tribunal personnel

Acting President of the Tax Chamber of the First-tier Tribunal, 2.9

judges and members

First-tier Tribunal, 2.10–2.13

Upper Tribunal, 2.14–2.16

President of Tax and Chancery Chamber of the Upper Tribunal, 2.8

Registrar, 2.17

Senior President of Tribunals, 2.6–2.7

staff, 2.18–2.19

Tribunal Procedure Committee

generally, 1.4

Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

introduction, 1.4

text, App 1

Tribunal Procedure (Upper Tribunal) Rules 2008

introduction, 1.4

text, App 2

'Unless' directions

sanctions for failure to comply, and, 15.18–15.23

Unreasonable conduct

costs, and, 21.33–21.37

Upper Tribunal

administration, 1.5

appeals to Court of Appeal
(see And see Appeals to Court of Appeal)

appeals to Court of Session

expenses, 20.68

introduction, 20.58

notice of appeal, 20.59

permission to appeal, 20.58–20.60

powers of Court of Session, 20.61

procedure at hearing, 20.64–20.67

representation, 20.62–20.63

time limits for service of notice of appeal, 20.60

background, 1.2–1.3

challenges to decisions

appeals,

clerical mistakes, slips and omissions, 20.2–20.3

generally, 1.23

introduction, 20.1

setting aside a decision, 20.4–20.6

contact details, 2.21

costs, and

appeals from First-tier Tribunal, on, 21.9–21.10

applications, 21.14–21.21

judicial review proceedings, in, 21.11

overview, 21.8

transfer of proceedings from First-tier Tribunal, on, 21.12–21.13

generally, 1.4

guidance, 2.23

introduction, 1.1

judicial review jurisdiction
(see And see Judicial review)

jurisdiction
(see And see Jurisdiction of the Tribunal)

legislative basis

generally, 2.1

practice directions and statements, 2.2

practice and procedure

generally, 2.3

HMRC Clearing house, 2.4

introduction, 1.14

legislative basis, 2.1

overriding objective, 1.15

practice directions and statements, 2.2

Tribunal centres, 2.5–2.25

starting appeals procedure, 1.12

Tribunal Procedure (Upper Tribunal) Rules 2008

introduction, 1.4

text, App 2

websites, 2.25

VAT

costs, and, 21.57

VAT and duties Tribunal

generally, 1.1

VAT appeals

appealable decisions, 4.2–4.6

appellants, and, 11.4–11.11

assessment for interest, against, 4.13

assessment for VAT, against, 4.10–4.12

assignment of right, 4.28–4.29

hardship applications

generally, 10.40–10.42

'hardship', 10.43–10.51

refusal, 10.52

input tax on luxuries, amusements and entertainment, as to, 4.24–4.25

interest, and, 22.2–22.7

interest on disputed VAT, 10.53–10.54

jurisdiction limited to review of decision, where, 4.26

mitigation of penalties, 5.148–5.152

partial exemption method, as to, 4.27

payment pending further appeal, 10.55–10.59

penalties, and

Finance Act 2003, s 36, under, 5.165–5.169

Value Added Tax Act 1994, under, 5.145–5.164

penalties under FA 2003, s 36

jurisdiction of Tribunal, 5.165

powers of Tribunal, 5.166–5.168

reasonable excuse, 5.169

penalties under VATA 1994

default surcharge, against, 5.163–5.164

jurisdiction of Tribunal, 5.145

mitigation of penalties, 5.148–5.152

powers of Tribunal, 5.146–5.147

reasonable excuse, 5.153–5.162

postponement of payment, and

differences in tests on first and further appeals, 10.60

generally, 10.33–10.39

hardship applications, 10.40–10.52

interest on disputed VAT, 10.53–10.54

payment pending further appeal, 10.55–10.59

powers of Tribunal, 4.9

reasonable excuse

penalties under FA 2003, s 36, 5.169

penalties under VATA 1994, 5.153–5.162

review of discretionary decisions, 4.14–4.18

security requirement, against, 4.19–4.23

settlement, and, 25.15–25.21

starting appeals, and

extension of time limits, 11.40–11.41

time limits, 11.32–11.37

statutory jurisdiction, 4.7–4.8

Waiting time

costs, and, 21.75

'Warning' directions

sanctions for failure to comply, and,, 15.24–15.26

Wasted costs orders

costs, and, 21.22–21.32

Websites

First-tier Tribunal, 2.24

Upper Tribunal, 2.25

Welsh language, use of

practice direction, App 3C

Witness expenses

costs, and, 21.60

Witness statements

preparation, 16.14–16.20

prohibition of disclosure, 17.53–17.54

use, 17.42

Witness summons

preliminary applications, and, 14.95–14.99

Written submissions

generally, 16.35

Index to Hamilton on Tax Appeals

Index

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