CiNii 図書 - A practical guide to tax appeals

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.

1. The New Tribunal System
2. How Appeals Begin-Indirect Taxes
3. How Appeals Begin - Direct Taxes
4. The Enquiry Process for Indirect and Direct Taxes
5. HMRC's Information Powers
6. Obtaining a Closure Notice
7. Internal Reviews and Appeals
8. General Powers of the FTT
9. Allocation of Appeals
10. Disclosure
11. Lead Cases
12. Taxpayer Confidentiality and Privacy
13. Case Preparation before the FTT
14. Striking out a Party's Case
15. Advocacy
16. The Hearing before the FTT
17. Appeals from the FTT
18. General Powers of the UT
19. The Hearing before the UT
20. Appeals from the UT
21. In the Court of Appeal
22. Appeals from the Court of Appeal 23. In the Supreme Court
24. Costs
25. Human Rights
26. Alternative Dispute Resolution
27. Judicial Review
28. European Law and References to the CJEU
APPENDICES Appendix 1 Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
Appendix 2 Tribunal Procedure (Upper Tribunal) Rules 2008
Appendix 3 Practice Directions and Practice Statements
Appendix 3A - In the Supreme Court of England and Wales Direction: Classes of Cases specified under section 18(6) of the Tribunals, Courts and Enforcement Act 2007
Appendix 3B - Practice Direction: Upper Tribunal Transcripts of Proceedings
Appendix 3C - Practice Direction: First-tier and Upper Tribunal Use of the Welsh Language in Tribunals in Wales
Appendix 3D - Practice Direction: First-tier Tribunal Categorisation of Cases in the Tax Chamber
Appendix 3E - Practice Direction: Delegation of Functions to Staff in Relation to the Tax Chamber of the First-tier Tribunal and the Finance and Tax Chamber of the Upper Tribunal on or after 1 April 2009
Appendix 3F - Practice Direction: Composition of Tribunals in Relation to Matters that Fall to be Decided by the Tax Chamber of the First-tier Tribunal and the Finance and Tax Chamber of the Upper Tribunal on or after 1 September 2009
Appendix 3G - Practice Direction: Form of Decisions and Neutral Citation First-tier Tribunal and Upper Tribunal on or after 3 November 2008
Appendix 4 Notice of Appeal and Tribunal Guidance
Appendix 4A - Notice of Appeal to the Tax Chamber of the First-tier Tribunal
Appendix 4B - Guidance Notes on Completing the Notice of Appeal
Appendix 4C - At Your Hearing - Explanatory Booklet
Appendix 4D - Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)
Appendix 4E - First-tier Tribunal Application for Permission to Appeal to the Upper Tribunal
Appendix 4F - Guidance notes on completing the First-tier Tribunal Application for Permission to Appeal to the Upper Tribunal
Appendix 4G - Application to Close Enquiry
Appendix 5 Civil Procedure Rules, Part 52 and Practice Directions 52A, 52C and 52D
Appendix 5A - Civil Procedure Rules, Part 52
Appendix 5B - Practice Direction 52A
Appendix 5C - Practice Direction 52C
Appendix 5D - Practice Direction 52D
Appendix 6 Pre-Action Protocol for judicial review, Civil Procedure Rules, Part 54 and Practice Directions 54A and 54D
Appendix 6A - Pre-Action Protocol for Judicial Review
Appendix 6B - Civil Procedure Rules, Part 54
Appendix 6C - Practice Direction 54A
Appendix 6D - Practice Direction 54D
Appendix 7 Civil Procedure Rules, Part 68 and Practice Direction 68
Appendix 7A - Civil Procedure Rules, Part 68
Appendix 7B - Practice Direction 68
Index

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A practical guide to tax appeals

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