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Tribunals should be seen to treat appellants fairly

06 November 2018 / Robert Maas
Issue: 4671 / Categories: Comment & Analysis

In the interests of justice


  • HMRC issued a conduct notice to a tax adviser.
  • Adviser was unable to attend the First-tier Tribunal because of his wife’s illness.
  • Tribunal provided the chance to call in by telephone.
  • Should more have been done to enable the agent to attend the hearing?

Ihave no sympathy for dishonest accountants and hope that no Taxation readers do either. However having read the First-tier Tribunal decision in Colin Rodgers (TC6617) ( I admit to being left with a feeling that he has been unjustly treated by the system.

It is clear that Mr Rodgers created false invoices on behalf of one of his clients and submitted figures to HMRC based on those figures. We are told that he admitted this to HMRC. Deliberately submitting false information to HMRC is on the face...

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