TAX-TRIBUNALS

Liam McKay

Adam Craggs and Liam McKay (RPC) review recent procedural decisions on strike out, costs for HMRC’s pre-appeal conduct and disclosure, drawing out the practical risks for tax litigants.

Stacey Cranmore

Medpro frees the tribunal from Martland’s fetters, writes Stacey Cranmore (Pump Court Tax Chambers).

Calum Young

Bridget Winters

In an adversarial system, when can the tribunal take the initiative and reach decisions on arguments not made by counsel? Bridget Winters and Calum Young (Taylor Wessing) investigate.

Liam McKay

Adam Craggs

This year has seen decisions on anonymity in tax appeals, cross-examination in judicial review, and failing to comply with tribunal directions. Adam Craggs and Liam McKay (RPC) investigate.

Hugh Gunson

Hugh Gunson (Charles Russell Speechlys) examines when it is possible to obtain privacy and/or anonymity orders in tax tribunal proceedings in light of a recent Upper Tribunal decision.

Sam Wardleworth

Sam Wardleworth (Pinsent Masons) examines lessons from a number of tribunal decisions over the past five years.

Anne Redston

Who sits where? What should you ask witnesses? When should you interrupt? Barrister Anne Redston provides a beginner’s guide to representing taxpayers at the tribunal.

Edward Reed

Sophie Aitmehdi

Edward Reed and Sophie Aitmehdi (Macfarlanes) report on several of the most interesting recent tribunal decisions in the private client sphere.

Michael Blackwell

Dr Michael Blackwell (London School of Economics) discusses the findings of the IFS Tax Law Review Committee’s recently published report.

A report by Tolley®Guidance on making appeals and applications to the First-tier Tribunal during the Covid-19 pandemic, with insight on appealing to the Upper Tribunal and judicial review.

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