Tax Tribunal Appeals -only for solicitors?
The Chartered Institute of Tax on 25/11/12 made this announcement."Important change to Tax Tribunal procedureThe Tax tribunal has recently tightened its procedures in relation to emailed appeal applications to bring them into line with First Tier Tribunal (FTT) rules. Whereas previously an authorised representative could file an emailed appeal form on behalf of a client, without the client’s physical signature, now only ‘legal representatives’ are permitted to do so without separate authority being lodged with the Tribunal.
Who does this affect?
‘Legal representatives’ are defined as persons authorised under the Legal Services Act 2007. While this does encompass solicitors and barristers, it does not include accountants and tax advisers who are not also legally qualified. This could affect many CIOT members.
How should non-legally qualified representatives proceed?
Non legal representatives, such as tax advisers and accountants, can still submit the appeal form direct without the appellant’s signature, provided that the appellant notifies the Tribunal that the representative is acting on their behalf.
It is recommended that a properly signed letter of authority from the client should be sent by fax or scanned and emailed to the FTT with the appeal. All postal appeals must be signed by the appellant.
As of yet, the Tribunal are not taking a prescriptive approach as to the form of the appellant’s authority and an email from an email address that clearly identifies the appellant is sufficient evidence.
Rejection of appeal forms
If an unsigned appeal form is filed without such notification, the form will be sent back to the client along with a form to be completed authorising the representative. The appellant may then email the form unsigned directly themselves.
Members need to make sure that all formalities are correctly dealt with within the 30 day appeal time limit."
A cynic may say that this is a further step towards a takeover by the legal profession. We now have Judges instead of Chairmen.
Any other views?
- Letter from HMRC telling me client passed away 1,615 23
- HMRC Penalties - are they enforceable? 78 6
- Anyone use Xero for estate agent clients? 69 1
- Who can I refer leads to? 231 6
- Companies House 279 4
- RTI - EPS - ??? 86 2
- Contractor/ Ltd Co/with pension 95 2
- Minutes & Dividend Vouchers 321 9
- Non-reporting of BIK - income tax liability 101 1
- I hate HMRC's voice recognition system - The Inept Interrogator 207 6
- PAYE Refund Farce At HMRC 662 8
- Can a director pay for their childs tuition through the company 649 14
- Benefit of my ACCA membership to my Non Qualified Employer 131 1
- Donaldson v HMRC - result?? 665 7
- Can a sole trader carry back losses to reclaim some tax paid from previous years? 476 5
- SA tax assessments 166 2
- Director self assessment 403 16
- Sage Import Data 176 4
- Late payroll submission on sage 239 2
- Dividend Vouchers 284 4
- DTR : TIOPA 2010 Section 42 428
- CTA study material 391
- Sect 102 TMA 1970 288
- Sage Forecasting - Print filename 268
- Pre incorp expenses 241
- Relief on French Tax Deposit? 216
- Anyone have clients that use Pay4Later to offer customers credit? 211
- Slight twist on employment related securities 195
- How to claim additional losses after mistake in CT return 143
- What is the tax position if I am working overseas but via a UK agency? 141