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Timing - 1st Tier Tax Tribunal

How Long is the process for a 1st tier tax tribunal.

Does anyone have experience of the timescales involved in taking an appeal to a first tier tax tribunal from the point where the appeal is lodged?

 

 

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09th Feb 2019 21:07

It depends on a number of factors, e.g: is there a tax assessment or penalty, is it a "basic" case, or a procedural matter? How much evidence are you bringing, do you have witnesses?
Usually 6-12 months after appeal submitted, but can be longer.

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10th Feb 2019 15:48

I concur with Les -you will need to supply further details of your appeal. The case could be deemed 'complex' -if so there is a facility for you to claim the HMRC's costs if your appeal is successful. HMRC can also claim their costs if your appeal fails.

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to Malcolm McFarlin
11th Feb 2019 11:39

Thank you gentlemen.

The case would relate to the 2019 Loan Charge and revolve around retrospective legislation. In the event that there were ongoing Judicial Revue proceedings in place, including appeals by HMRC or the appelant, would the tribunal "link" the appeal to that process and defer a hearing until the Judicial Revue is concluded?

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By DJKL
to Trethi Teg
11th Feb 2019 12:00

Trethi Teg wrote:

. In the event that there were ongoing Judicial Revue proceedings in place, including appeals by HMRC or the appelant, would the tribunal "link" the appeal to that process and defer a hearing until the Judicial Revue is concluded?

Is that the musical version with a tap sequence or the one with a lot of skits?

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to DJKL
11th Feb 2019 12:07

Very funny. I thought I had posed a serious question. If you have a serious answer then I would be pleased to hear it. If not practice your stand up routine somewhere else.

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By DJKL
to Trethi Teg
11th Feb 2019 14:01

Lighten up.

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to DJKL
11th Feb 2019 14:33

Still nothing sensible to say? I don't think that the Any Answers pages were designed for light relief, except to the extent where it helped to contribute to a constructive response.

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to Trethi Teg
11th Feb 2019 14:44

Two things spring to mind, an the second one's off.

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to Trethi Teg
11th Feb 2019 14:44

Your reply on 20 Nov at 9:55 would suggest you are employing double standards.

https://www.accountingweb.co.uk/any-answers/does-s-455-apply

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By DJKL
to Trethi Teg
11th Feb 2019 14:49

Well never mind then- just ignore- it is hardly as if my post did you any particular harm, is it?

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By DJKL
to Trethi Teg
11th Feb 2019 14:49

..

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to Trethi Teg
11th Feb 2019 23:51

Trethi Teg wrote:

I don't think that the Any Answers pages were designed for light relief...

You were the one that kept mentioning a revue (and I thought "lighten up" an excellent pun, intentional or otherwise). As for your query, you'd want them to, wouldn't you?

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to Tax Dragon
12th Feb 2019 10:33

OK folks, I acknowledge that I am better at adding up than spellling, that's why I am a number cruncher. Also I think the 31 January trauma has made me a bit grumpy but hopefully that will wear off.

With regard to my query the answer to Tax Dragon is, yes that is what I would want. I was simply trying to undersatnd if that is the way the tribunal would handle the matter. I haven't any direct experience of tribunals and was hoping that those who have experience could help.

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to Trethi Teg
19th Feb 2019 11:11

The short answer to your query is "yes they would". Actually they would stay the proceedings until the Judicial review process was complete. There will probably be lots of other appeals stayed behind the same point in practice. If the JR proceedings were successful, it may be that some sort of legislative change might be made to give effect to the JR judgement. If not successful, it is likely that the appeal would be listed fairly quickly thereafter but the Tribunal Service would write to parties first asking for available dates. Then there would be a period of Case Management usually involving Directions to the parties. A period of 6-12 months as suggested by another respondent would be fairly typical. In response to another of the respondents, getting the case classified as Complex is a very high risk strategy when dealing with HMRC who have quite deep pockets when they choose to dip into them. Unless the probability of success is very high I would not go down this route (unless you or your client is similarly placed). There may still be an underlying technical or evidential question following JR, in which case it is a matter of assembling a "bundle" for the hearing as HMRC will do which would normally include a Skeleton Argument, relevant documents and correspondence, witness statements (if relevant) and relevant cases and authorities. There may also be a possibility of Mediation depending on the exact nature of the dispute. It is not always suitable for Mediation but HMRC are generally quite keen. Let me know if you need any further input.

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to Julian Stafford
20th Feb 2019 08:30

Thank you Julian. That is very helpful.

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12th Feb 2019 12:49

My only experience with Judicial Review and tribunal appeal cases is with regard to excise duty cases [alcohol traders]. JR action is to prevent HMRC from taking action such as revoking their approvals until the appeal has been heard. A business would be forced to close if JR action was not taken. Therefore the JR decision, if approved, is held in place until the appeal is heard in the tax tribunal. So it would be the other way around from what you suggest.
Your scenario may be slightly different.

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