Tax appeals
著者
書誌事項
Tax appeals
（British tax library）
Sweet & Maxwell, 1991
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注記
Includes index
内容説明・目次
内容説明
This text is designed to guide practitioners - solicitors, accountants, barristers and other tax advisers - through the entire range of tax appeal procedures available. It is a law and practice book, examining the steps to be taken in each case, analyzing recent decisions and highlighting the various areas where difficulties can arise. The authors deal individually with each element of the appeal process and also with each different type of appeal. Elements of the appeal covered include pre-hearing procedure, discovery, the hearing and the determination of the appeal, delay cases, agreements setting appeals and judicial review. Types of appeals covered include appeals to the General Commissioners, appeals to the Special Commissioners, appeals to the Courts, appeals to the VAT Tribunal, Stamp Duty appeals and Inheritance Tax appeals. Appendices set out relevant sections of the Taxes Management Act 1970, the Value Added Tax Act 1983 and the Finance Act 1985. Also included are the Notes to Parties to Appeals, and the VAT Tribunals Rules 1986.
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