Matthew Hodkin and David Ward consider the criteria for allocation of First-tier Tribunal cases to the ‘complex’ category following Capital Air Services
Allocation of cases in the FTT
The tax and duty appeal system was radically changed on 1 April 2009 when the General Commissioners Special Commissioners and the various VAT and duties and tax tribunals were replaced with the Tax Chamber of the First-tier Tribunal (the FTT) and the Tax and Chancery Chamber of the Upper Tribunal (the UT). With a few exceptions all tax appeals are now heard at first instance in the FTT. As such the remit of the FTT covers direct and indirect tax cases encompassing everything from straightforward single-issue appeals on compliance issues to multi-issue transfer pricing appeals involving huge amounts of tax. It would be inappropriate for all of these cases to be dealt with in the same way....
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Matthew Hodkin and David Ward consider the criteria for allocation of First-tier Tribunal cases to the ‘complex’ category following Capital Air Services
Allocation of cases in the FTT
The tax and duty appeal system was radically changed on 1 April 2009 when the General Commissioners Special Commissioners and the various VAT and duties and tax tribunals were replaced with the Tax Chamber of the First-tier Tribunal (the FTT) and the Tax and Chancery Chamber of the Upper Tribunal (the UT). With a few exceptions all tax appeals are now heard at first instance in the FTT. As such the remit of the FTT covers direct and indirect tax cases encompassing everything from straightforward single-issue appeals on compliance issues to multi-issue transfer pricing appeals involving huge amounts of tax. It would be inappropriate for all of these cases to be dealt with in the same way....
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
