First tier tribunals: What to expect

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Rachael Power
Community Correspondent
Sift Media
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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...

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