When considering whether to bring an appeal before the tribunals, reputational risk and taxpayer confidentiality are increasingly likely to be at the forefront of taxpayers’ minds. Liesl Fichardt and Robert Sharpe examine how such risks may be mitigated.
Taxpayers considering an appeal to the First-tier Tribunal or the Upper Tribunal (‘the tribunals’) are likely to weigh up many factors before proceeding including time costs and the amount at stake. More recently reputational risk and taxpayer confidentiality have become some of the more important considerations.
The reputational risks involved are compounded by the current politically-charged tax climate. Hearings are typically held in public and so both the identity of the taxpayer and the fact that an appeal...
