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Specialists in
Tax Tribunal Services

TAX TRIBUNAL SERVICES

HOW CASES GET TO TAX TRIBUNAL

At Churchill Tax most cases are resolved by reaching a negotiated financial settlement. However, in a few cases the two sides are not able to reach agreement. Sometimes the dispute will be the interpretation of some tax legislation, where, after both sides have put forward their views in often protracted and detailed correspondence, neither side has been able to persuade the other side that they are right. In many cases the issue will be whether there is sufficient evidence to take a particular view, for example to support unexplained deposits in a private bank account held by the proprietor of a business where HMRC want to treat these as unrecorded business takings. 
Where the taxpayer, or the agent acting, is unable to agree with the HMRC officer carrying out the tax investigation, the taxpayer can request a review of the case by an independent officer from within HMRC. Experience suggests that it is rare for this review to lead to a complete change of mind by HMRC, but it does sometimes happen.
Most cases begin by going before the First Tier Tribunal; both sides have the right to lodge an appeal against the decision, but only where it can be shown that the First Tier Tribunal has erred in a matter of law; the First Tier Tribunal makes the final decision on questions of fact. If an appeal is allowed it is usually heard by the Upper Tribunal. In some circumstances further appeals can be made to the Court of Appeal or even the Supreme Court.

WHAT THE FIRST-TIER TRIBUNAL (TAX) DOES

Churchill Tax provides innovative, entrepreneurial and effective support to transform businesses.

In today’s complex and uncertain environment, our restructuring team build robust business platforms so companies in transition can achieve the best future outcomes. We have the insight and agility to make immediate operational improvements where needed, underpinned with the strategic vision to create secure medium- and long-term models that enhance profit and value.

All our restructuring advice is tailored to individual clients, with no off-the-peg solutions. Our team are experienced across a wide range of sectors and specialisms, and can call on our panel of industry experts for specialist input in specific areas. Where needed, we can place independent executives directly into our client businesses to support management in planning and executing a successful restructure.

HOW FIRST TIER TAX TRIBUNAL CONDUCT CASES?

The First Tier Tribunal is the least formal of the arbiter bodies. Even this, though, is formal enough to be unsettling for many taxpayers. A judge, often with a colleague, hears evidence put forward by both sides of the dispute. Often witnesses will be called and questioned by the parties, and perhaps the judge. The judge will then retire to consider the decision, which can be given immediately after the hearing or later in writing. A short version of the reasons for the decision will be given, but a more detailed version can be requested.

MOST ACCOUNTANTS HAVE NO EXPERIENCE

Most accountants do not have the experience or expertise to prepare a case properly for a hearing at the First Tier Tax Tribunal. Churchill Tax specialises in tax investigations. Although we usually manage to resolve any tax disputes without recourse to the Tax Tribunal, we have the required experience and expertise to put forward your case if necessary. If you and your adviser are unable to resolve a tax dispute with HMRC by agreement and you want to consider taking the case to a Tax Tribunal, then please contact us for a free, confidential and no obligation discussion. We are happy to have an initial free of charge meeting with prospective clients.

HOW CAN CHURCHILL TAX HELP

If you have reached a dead-end in your negotiations with HMRC then Churchill Tax can help to bring the case to a conclusion. We will review the case and give you our view as to the likelihood of success at the Tax Tribunal. If appropriate we will re-commence negotiations with HMRC – often a new adviser with a slightly different perspective on the case can unblock the negotiations. Where possible it is usually better to agree a settlement without going to the time and expense of a hearing before the Tax Tribunal. If renewed negotiations fail to resolve the issues, Churchill Tax can prepare and present your case before the Tax Tribunal. Evidence needs to be presented in a coherent manner, and the complete case that is to be made must be put forward. There is rarely an opportunity to bring forward a new argument at a later hearing in a higher court. Where appropriate, reference should be made to relevant legislation and to previous tax cases which support the case being made; it is also advisable to pre-empt any arguments, legislation and tax cases which the other side might bring forward to support their case.

ALTERNATIVE DISPUTE RESOLUTION

Where possible it is usually better to agree a settlement without going to the time and expense of a hearing before the Tax Tribunal. We will re-commence negotiations with HMRC and persuade them to conduct an ADR preferably at our offices. This is done in the presence of a representative from First Tier Tax Tribunal who presides over the meeting. HMRC argue the case often through a new adviser with a slightly different perspective on the case can unblock the negotiations. This is our preferred route and we have been extremely successful in reaching settlement without the need of hearing before a first Tier Tax Tribunal.

REVIEWS, ADR & TRIBUNALS

BOOK A CONSULTATION

Churchill Tax provides all types of tax advice on complex issues to individuals and companies across all sectors. We make the time and effort to understand our client’s businesses and needs and our tax experts have a proactive and flexible approach to helping clients overcoming the challenges they face.

GOT A QUESTION?

If you are looking to action any of these tips in our guide or if have any other queries about tax and planning your finances for your future, our Private Client Tax team are here to help. Get in touch with a member of the team for an initial chat now.

OUR EXPERIENCE

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At Churchill Tax we have extensive experience dealing with HMRC Investigations and we regularly deal with Tax Inspectors within HMRC’s Specialist Investigations and Local Compliance Fraud teams. Our people have worked in Tax Investigations teams at ‘Big 4’ accountancy firms, niche tax investigations practices and within HMRC as Tax Inspectors. At Churchill Tax, our personal, friendly and understanding approach ensures that we provide the best possible service at the most competitive prices.

WHAT WE OFFER

WE UNDERSTAND REQUIREMENTS
We are amongst the UK’s leading Tax specialists with a wealth of experience. We provide professional firms, individuals and privately owned businesses with a comprehensive range of specialist tax & advisory support across all of the major taxes.
WE WORK PRECISELY
When appointing a Tax specialist to act on your behalf, it’s important to know that you’re in good hands. You need to know that the advisor you appoint has the experience, skills and courage required to achieve the best possible outcome for you.
WE DELIVER BEST OUTPUT
Our role is as much about supporting our clients personally as it is about providing professional and effective Tax representation. This is why we have implemented facilities such as flexible payment options , that aim to make the process straight forward and stress free.

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BOOK A CONSULTATION

Churchill Tax provides all types of tax advice on complex issues to individuals and companies across all sectors. We make the time and effort to understand our client’s businesses and needs and our tax experts have a proactive and flexible approach to helping clients overcoming the challenges they face.

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