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I had an argument

30 November 2010 / Mike Thexton
Issue: 4283 / Categories: Comment & Analysis , VAT
There is light at the end of the tunnel as far as his VAT appeal is concerned, so MIKE THEXTON explains the tribunal procedures


  • Beware of possible hearing postponements.
  • How to prepare for an appeal hearing.
  • Stepping up to the bench.
  • Waiting for the outcome.

Keen readers with a long memory may recall that I have been wrangling with HMRC over the workings of the VAT flat-rate scheme (FRS) since 29 January 2009 (see I want an argument and I want an argument II). I have now had my day (or two) in the First-tier Tax Tribunal and I am reporting back.

A brief survey suggests to me that few tax advisers ever visit the tribunal. ‘I met someone once who nearly got as far as a hearing’ was one of the closer connections. It seems to be the preserve of barristers and unrepresented taxpayers.

I found the experience very interesting – not something...

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