Introduction
The tribunal
Jurisdiction in direct tax appeals
Jurisdiction in indirect tax appeals
Penalty appeals
The judicial review jurisdiction of the Upper Tribunal
The impact of European Community law
The impact of human rights law
Review by HMRC
Payment and postponement of payment of the tax in dispute pending determination of an appeal
Starting and appeal
Appeal documentation
Allocation of appeals
Preliminary applications
Striking out and sanctions for failure to comply or co-operate
Preparation for the hearing
The hearing
References to the European Court of justice
Challenging a decision of the First-tier Tribunal
Challenging a decision of the Upper Tribunal
Costs
Interest
Transitional provisions
An overview of other remedies
Settling appeals by agreement.
OBNB doesn't sell books, but you may be able to find a copy at one of these websites:
Hamilton on tax appeals by Penny Hamilton. ISBN 9781847665089. Published by Bloomsbury Professional in 2010. Publication and catalogue information, links to buy online and reader comments.
