Adam Craggs and Dan Williams (RPC) consider the various stages involved in an appeal to the First-tier Tribunal and focus on the FTT’s case management powers throughout the process.
This article considers the various stages involved in an appeal to the First-tier Tribunal (FTT) and will focus in particular on the FTT’s case management powers throughout the process.
An appeal to the FTT broadly involves the following:
categorisation of the appeal;
case management directions issued by the FTT;
considering HMRC’s statement of case;
disclosure;
preparation of any witness evidence (including any expert evidence);
preparation of a statement of agreed facts and issues;
preparation for the appeal hearing; and
attending the appeal hearing.
Categorisation of the appeal
Under The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273 (‘FTT rules’) r 23 when the FTT receives a notice of appeal application notice or notice...
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Adam Craggs and Dan Williams (RPC) consider the various stages involved in an appeal to the First-tier Tribunal and focus on the FTT’s case management powers throughout the process.
This article considers the various stages involved in an appeal to the First-tier Tribunal (FTT) and will focus in particular on the FTT’s case management powers throughout the process.
An appeal to the FTT broadly involves the following:
categorisation of the appeal;
case management directions issued by the FTT;
considering HMRC’s statement of case;
disclosure;
preparation of any witness evidence (including any expert evidence);
preparation of a statement of agreed facts and issues;
preparation for the appeal hearing; and
attending the appeal hearing.
Categorisation of the appeal
Under The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273 (‘FTT rules’) r 23 when the FTT receives a notice of appeal application notice or notice...
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:
