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Scary stuff?

02 August 2016 / Ashvin Degnarain
Issue: 4561 / Categories: Comment & Analysis

Worried about taking an appeal? Don’t be with a small practitioner’s guide to the First-tier Tribunal.


  • Advisers should familiarise themselves with the Tribunal Procedure Rules.
  • The importance of complying with the tribunal timetable.
  • Tax practitioners can gain practical experience by attending tribunal hearings.
  • Generally the procedure for civil trials is followed with the appellant’s adviser speaking first and concluding.
  • The tribunal’s decision may be given on the day or within 28 days for standard cases.

Representing a client at First-tier Tribunal (FTT) is perceived to be a daunting experience for tax advisers but it should not be. If a tax adviser decides to represent their client at the tribunal they should be aware of the procedural steps and what is expected of them leading up to and at the hearing. The Tribunal Procedure Rules must be understood and observed as a binding...

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