First tier tribunals: What to expect | AccountingWEB

First tier tribunals: What to expect

As daunting a prospect as it might be, the First Tier Tax Tribunal (FTTT) is something either accountants or their client may face during their career.

Set up in 2009 to replace the four separate tax tribunals (Special and General Commissioners, VAT and Duties and Section 706 Tribunals), the tax chamber deals with direct and indirect tax-related decisions made by HMRC, including:

  • Income tax
  • Corporation tax
  • CGT
  • NICs
  • SDLT

Appeals can be made by individuals, organisations, single tax payers or multi-national companies.

So, if you’ve never dealt with this relatively new tax tribunal before, what can you expect?

AccountingWEB members David Winch and Ned Ludd provided their experiences dealing with different sides of the FTT in recent discussion group posts and Any Answers.

Winch appeared at a tribunal as an expert witness, while Ludd pondered...


» Register now

The full article is available to registered AccountingWEB members only. To read the rest of this article you’ll need to login or register.

Registration is FREE and allows you to view all content, ask questions, comment and much more.