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?
- Personal Pension Withdrawal 250 3
- Get it off your chest 157 3
- Directors bonus 86 1
- HMRC Unpaid Debt Collector 164 5
- do you receive fewer phone calls than some years back because of emails 118 3
- break even point 1,097 33
- The return 714 27
- Sell business after leaving country 318 6
- Takeover of Annual PAYE scheme 63 1
- IHT Query 390 8
- Profit & Loss accounts filling when tax is withheld overseas 86 2
- Charity accounting 61 2
- Closing down - who should buy whom? 992 44
- IHT on offshore settlement 147 2
- How best to declare a mistake on a tax return by previous agent 138 1
- Deferring taxable income until after 5 April 354 2
- Limited Company trading status. 326 8
- Payroll 180 6
- Classic cars investment 510 14
- Vat registration 172 5
- Possible Partnership? 549
- Lunatics in charge of the asylum - Bluestone 546
- Tax and accounting treatment on long lease granted from freehold 479
- New Fangled Penalties 347
- Clubs and Taxable Income 286
- Purchase of property freehold - capitalisation of costs 269
- Loans to other companies 214
- Closed PAYE schemes and auto enrolment 205
- Outsource Data Entry 172
- Lenovo – Superfish & Komodia – is your PC vulnerable 172