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In at the deep end

10 September 2013 / Mark McLaughlin CTA (Fellow)
Issue: 4419 / Categories: Comment & Analysis , Admin , Investigations

Pointers from tax barristers for advisers inexperienced in representing clients at tribunal hearings


  • Does it matter who represents the taxpayer at a FTT hearing?
  • A factually straightforward case may be best for a first tribunal appearance.
  • Controlling the costs of a court appearance.
  • The importance of tribunal rules and procedures.
  • Preparation for the hearing is essential.

A substantial amount of my time as a tax adviser is spent reading tax cases. Keeping abreast of court and tribunal decisions is a necessary and vital part of my work. Actually anyone involved in tax to any significant extent needs to be aware of new developments including judgments which change the prevailing interpretation of the tax law.

The First-tier Tribunal (FTT) is the primary destination of most tax appeals and it deals with a considerable number of tax cases each year. Decisions of...

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