Hamilton on Tax Appeals

Resource type: Book

Status: Published on 01-Jul-2010

Jurisdiction: United Kingdom

This Bloomsbury Professional book is a guide to the entire tax appeals process. It covers every aspect of a dispute with HMRC from the initial decision onwards, including the HMRC internal review process. The authors provide a thorough review of the new Tribunal system, which was introduced in April 2009, including the rules, practice and procedure for cases in the Tax Chamber of the First-Tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal.

Chapter 2 and the index are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

Penny Hamilton and Oliver Conolly

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Resource ID: B-000-0007
Published: 01-Jul-2010
Products: All Bloomsbury Books, Book: Hamilton on Tax Appeals, PLC UK Share Schemes & Incentives, PLC UK Tax

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Topics

Disputes and Investigations: TaxDisputes and Investigations: Tax (http://tax.practicallaw.com/2-376-3556)
Tax and NICs for IncentivesTax and NICs for Incentives (http://tax.practicallaw.com/6-205-7176)

Practice note: overview

Tax appeals: overview of tribunal system Tax appeals: overview of tribunal system (http://uk.practicallaw.com/topic9-376-5180)
Tax penalties: overview Tax penalties: overview (http://uk.practicallaw.com/topic1-384-0188)

Practice notes

Criminal prosecutions for tax fraud Criminal prosecutions for tax fraud (http://uk.practicallaw.com/topic5-506-8129)
ECJ direct tax cases: where are they now? ECJ direct tax cases: where are they now? (http://uk.practicallaw.com/topic6-378-8871)
Taking a tax appeal to the Special Commissioners Taking a tax appeal to the Special Commissioners (http://uk.practicallaw.com/topic7-375-8595)
Tax appeals: lodging an appeal and HMRC internal review Tax appeals: lodging an appeal and HMRC internal review (http://uk.practicallaw.com/topic8-385-2880)
Tax appeals: options for the unsuccessful party at first instance Tax appeals: options for the unsuccessful party at first instance (http://uk.practicallaw.com/topic3-376-5178)
Tax appeals: taking an appeal to the First-tier Tribunal Tax appeals: taking an appeal to the First-tier Tribunal (http://uk.practicallaw.com/topic3-385-4928)
Tax penalties: consolidated regime for culpable penalties Tax penalties: consolidated regime for culpable penalties (http://uk.practicallaw.com/topic9-384-0189)
Tax penalties: direct tax Tax penalties: direct tax (http://uk.practicallaw.com/topic5-384-0186)
Tax penalties: VAT Tax penalties: VAT (http://uk.practicallaw.com/topic3-384-0187)

Books

Booth & Schwarz: Residence, Domicile and UK Taxation, 15th Edition Booth & Schwarz: Residence, Domicile and UK Taxation, 15th Edition (http://uk.practicallaw.com/topicB-000-0002)
Booth & Schwarz: Residence, Domicile and UK Taxation, 16th Edition Booth & Schwarz: Residence, Domicile and UK Taxation, 16th Edition (http://uk.practicallaw.com/topicB-000-2040)
Estate Planning for UK Individuals Residing or Investing Abroad Estate Planning for UK Individuals Residing or Investing Abroad (http://uk.practicallaw.com/topicB-000-1618)
International Succession Laws International Succession Laws (http://uk.practicallaw.com/topicB-000-1641)
Law of Limitation Law of Limitation (http://uk.practicallaw.com/topicB-000-1621)
Litigation Support: The PricewaterhouseCoopers’ Guide to Forensic Analysis and Accounting Evidence, 5th Edition Litigation Support: The PricewaterhouseCoopers’ Guide to Forensic Analysis and Accounting Evidence, 5th Edition (http://uk.practicallaw.com/topicB-000-1540)
Norfolk and Montagu on the Taxation of Interest and Debt Finance Norfolk and Montagu on the Taxation of Interest and Debt Finance (http://uk.practicallaw.com/topicB-000-1616)
Principles of International Taxation, 3rd Edition Principles of International Taxation, 3rd Edition (http://uk.practicallaw.com/topicB-000-1521)
VAT on Construction, Land and Property VAT on Construction, Land and Property (http://uk.practicallaw.com/topicB-000-0010)

Chapters

Appendix 1 - SI 2009/273 Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (as amended) Appendix 1 - SI 2009/273 Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (as amended) (http://uk.practicallaw.com/topicC-000-0093)
Appendix 10 - Statutory provisions conferring jurisdiction in appeals relating to inheritance tax Appendix 10 - Statutory provisions conferring jurisdiction in appeals relating to inheritance tax (http://uk.practicallaw.com/topicC-000-0123)
Appendix 11 - Statutory provisions conferring jurisdiction in appeals relating to petroleum revenue tax Appendix 11 - Statutory provisions conferring jurisdiction in appeals relating to petroleum revenue tax (http://uk.practicallaw.com/topicC-000-0125)
Appendix 12 - Statutory provisions conferring jurisdiction in appeals relating to disclosure of tax avoidance schemes and HMRC information powers Appendix 12 - Statutory provisions conferring jurisdiction in appeals relating to disclosure of tax avoidance schemes and HMRC information powers (http://uk.practicallaw.com/topicC-000-0126)
Appendix 2 - SI 2008/2698 Tribunal Procedure (Upper Tribunal) Rules 2008 (as amended) Appendix 2 - SI 2008/2698 Tribunal Procedure (Upper Tribunal) Rules 2008 (as amended) (http://uk.practicallaw.com/topicC-000-0096)
Appendix 3 - Practice Directions and Practice Statements Appendix 3 - Practice Directions and Practice Statements (http://uk.practicallaw.com/topicC-000-0097)
Appendix 4 - Tribunals Service Tax – Notice of Appeal and Tribunal Guidance Appendix 4 - Tribunals Service Tax – Notice of Appeal and Tribunal Guidance (http://uk.practicallaw.com/topicC-000-0098)
Appendix 5 - HMRC Litigation and Settlement Strategy Appendix 5 - HMRC Litigation and Settlement Strategy (http://uk.practicallaw.com/topicC-000-0114)
Appendix 6 - Legislative basis for HMRC review Appendix 6 - Legislative basis for HMRC review (http://uk.practicallaw.com/topicC-000-0117)
Appendix 7 - Statutory and regulatory provisions conferring jurisdiction in appeals relating to IT, CT and CGT (in chronological order) Appendix 7 - Statutory and regulatory provisions conferring jurisdiction in appeals relating to IT, CT and CGT (in chronological order) (http://uk.practicallaw.com/topicC-000-0119)
Appendix 8 - Statutory and regulatory provisions conferring jurisdiction in appeals relating to National Insurance Contributions Appendix 8 - Statutory and regulatory provisions conferring jurisdiction in appeals relating to National Insurance Contributions (http://uk.practicallaw.com/topicC-000-0120)
Appendix 9 - Statutory and regulatory provisions conferring jurisdiction in appeals relating to stamp taxes Appendix 9 - Statutory and regulatory provisions conferring jurisdiction in appeals relating to stamp taxes (http://uk.practicallaw.com/topicC-000-0122)
Chapter 1 - Introduction Chapter 1 - Introduction (http://uk.practicallaw.com/topicC-000-0064)
Chapter 10 - Payment and postponement of payment of the tax in dispute pending determination of an appeal Chapter 10 - Payment and postponement of payment of the tax in dispute pending determination of an appeal (http://uk.practicallaw.com/topicC-000-0077)
Chapter 11 - Starting an appeal Chapter 11 - Starting an appeal (http://uk.practicallaw.com/topicC-000-0078)
Chapter 12 - Appeal documentation Chapter 12 - Appeal documentation (http://uk.practicallaw.com/topicC-000-0079)
Chapter 13 - Allocation of appeals Chapter 13 - Allocation of appeals (http://uk.practicallaw.com/topicC-000-0080)
Chapter 14 - Preliminary applications Chapter 14 - Preliminary applications (http://uk.practicallaw.com/topicC-000-0081)
Chapter 15 - Striking out and sanctions for failure to comply or co-operate Chapter 15 - Striking out and sanctions for failure to comply or co-operate (http://uk.practicallaw.com/topicC-000-0082)
Chapter 16 - Preparation for the hearing Chapter 16 - Preparation for the hearing (http://uk.practicallaw.com/topicC-000-0083)
Chapter 17 - The hearing Chapter 17 - The hearing (http://uk.practicallaw.com/topicC-000-0084)
Chapter 18 - References to the European Court of Justice Chapter 18 - References to the European Court of Justice (http://uk.practicallaw.com/topicC-000-0085)
Chapter 19 - Challenging a decision of the First-tier Tribunal Chapter 19 - Challenging a decision of the First-tier Tribunal (http://uk.practicallaw.com/topicC-000-0086)
Chapter 2 - The Tribunal Chapter 2 - The Tribunal (http://uk.practicallaw.com/topicC-000-0067)
Chapter 20 - Challenging a decision of the Upper Tribunal Chapter 20 - Challenging a decision of the Upper Tribunal (http://uk.practicallaw.com/topicC-000-0087)
Chapter 21 - Costs Chapter 21 - Costs (http://uk.practicallaw.com/topicC-000-0088)
Chapter 22 - Interest Chapter 22 - Interest (http://uk.practicallaw.com/topicC-000-0089)
Chapter 23 - Transitional provisions Chapter 23 - Transitional provisions (http://uk.practicallaw.com/topicC-000-0090)
Chapter 24 - An overview of other remedies Chapter 24 - An overview of other remedies (http://uk.practicallaw.com/topicC-000-0091)
Chapter 25 - Settling appeals by agreement Chapter 25 - Settling appeals by agreement (http://uk.practicallaw.com/topicC-000-0092)
Chapter 3 - Jurisdiction in direct tax appeals Chapter 3 - Jurisdiction in direct tax appeals (http://uk.practicallaw.com/topicC-000-0070)
Chapter 4 - Jurisdiction in indirect tax appeals Chapter 4 - Jurisdiction in indirect tax appeals (http://uk.practicallaw.com/topicC-000-0071)
Chapter 5 - Penalty appeals Chapter 5 - Penalty appeals (http://uk.practicallaw.com/topicC-000-0072)
Chapter 6 - The judicial review jurisdiction of the Upper Tribunal Chapter 6 - The judicial review jurisdiction of the Upper Tribunal (http://uk.practicallaw.com/topicC-000-0073)
Chapter 7 - The impact of European Community law Chapter 7 - The impact of European Community law (http://uk.practicallaw.com/topicC-000-0074)
Chapter 8 - The impact of human rights law Chapter 8 - The impact of human rights law (http://uk.practicallaw.com/topicC-000-0075)
Chapter 9 - Review by HMRC Chapter 9 - Review by HMRC (http://uk.practicallaw.com/topicC-000-0076)
Index to Hamilton on Tax Appeals Index to Hamilton on Tax Appeals (http://uk.practicallaw.com/topicC-000-2120)

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