Dispute with HMRC? Representation, yes or no?

Les Howard
VAT Consultant
Share this content

One of those procedural applications which helps to understand the workings of both HMRC and the Tribunal Service. Judge Anne Fairpo commented (para 6) that “it is regrettable that the appellant had not sought representation sooner and so identified the need to disclose these additional documents earlier.

Simple lesson: unless you are confident that you can deal with an HMRC decision, whether assessment or penalty, etc, then seek appropriate representation as early as possible.


About Les Howard


Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire

I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.


Please login or register to join the discussion.

There are currently no replies, be the first to post a reply.