A Practical Guide to Tax Litigation guides the tax practitioner through all the stages of taking a litigious dispute with the HMRC to court - from getting started; explaining the processes at the First Tier Tribunal, the Higher Courts and the European Court of Justice; representative litigation; the judicial review; procedural challenges; alternative dispute resolution; criminal offences, costs and interest; disclosure and privilege; proof and evidence; witnesses; and finishing by explaining what happens in the hearing. This information is presented in a clear and straightforward style, while at the same time, remaining well grounded in intellectual rigour and authority.
There has been considerable change to the tax tribunals system over the last two years. The changes/new processes that have come into force have been incredibly complex - and numerous practitioners still do not understand the new system or the way it works. In order to serve their clients effectively, it is vital that this changes. This groundbreaking new title enables practitioners to fully understand the new tax appeals tribunal system, and arm them with the confidence to take a litigious dispute to court themselves rather than having to refer it to bigger firms.