Hamilton on Tax Appeals

Penny Hamilton LLB FTII is a barrister at Pump Court Tax Chambers. She specialises in advice and litigation (including judicial review and references to the European Court of Justice) in VAT, landfill tax, aggregates levy, climate change levy, insurance premium tax, excise and customs duties and European law; advises commercial, financial, education and charitable property, housing and local government clients on a wide range of issues; and has experience in advising and litigating on behalf of traders in mobile phone handsets and computer parts.

Chapter 1 Introduction
Chapter 2 The Tribunal
Chapter 3 Jurisdiction in direct tax appeals
Chapter 4 Jurisdiction in indirect tax appeals
Chapter 5 Penalty appeals
Chapter 6 The first instance jurisdiction of the Upper Tribunal
Chapter 7 The judicial review jurisdiction of the Upper Tribunal
Chapter 8 The Scottish Tax Tribunals
Chapter 9 Review by HMRC
Chapter 10 Payment and postponement of payment of the amount in dispute pending determination of an appeal
Chapter 11 Starting an appeal
Chapter 12 Appeal documentation
Chapter 13 Allocation of appeals
Chapter 14 Case management directions
Chapter 15 Striking out an appeal and sanctions for failure to comply or co-operate
Chapter 16 Preparation for the hearing
Chapter 17 The hearing
Chapter 18 Settling an appeal by agreement and withdrawing an appeal
Chapter 19 Challenging a decision of the First-tier Tribunal
Chapter 20 Challenging a decision of the Upper Tribunal and further appeals
Chapter 21 Costs
Chapter 22 Interest
Chapter 23 The impact of European Union law
Chapter 24 References to the Court of Justice of the European Union
Chapter 26 An overview of other remedies
Chapter 27 Alternative Dispute Resolution
Chapter 28 Transitional provisions
Appendices
Appendix 1 Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, SI 2009/273
Appendix 2 Tribunal Procedure (Upper Tribunal) Rules 2008, SI 2008/2698
Appendix 3 Practice Directions and Practice Statements
Appendix 4 Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015, SSI 2015/184
Appendix 5 HMRC Litigation and Settlement Strategy and Code of Governance for Resolving Tax Disputes
Appendix 6 Legislative basis for HMRC review