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Left in the dark?
Key points
- The First-tier Tribunal is a panel of legally qualified members replacing the lay General Commissioners.
- HMRC enquired into a taxpayer’s return and amended it to reflect an unauthorised payment charge.
- The tribunal asked her to provide amended grounds of appeal setting out the legal basis for disputing HMRC’s decision.
- The taxpayer withdrew her appeal saying she had no fight left.
- Did HMRC comply with the sentiment behind the Taxpayers’ Charter?
- Did the tribunal provide sufficient information to enable her to conduct her appeal?
I was a member of the consultative committee when the First-tier Tribunal was created. I was the sole representative of the accountancy profession in a committee comprised largely of lawyers. At the time I expressed concern that the General Commissioners which the tribunal replaced gave practical decisions that the taxpayer could understand. I was told firmly that lawyers were as capable of being practical as the next person...
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