Introduction
In an effort to provide a more consistent approach to the way HMRC resolved disputes with those who disagree with appealable tax decisions, on April 1, the three main tribunals which dealt with appeals against HMRC decisions were abolished and replaced by a single Tax Chamber in the First-tier Tribunal.
This webinar will address the impact of the Tax Chamber in the First-tier Tribunal.
This considers all disputes and hears appeals in relation to both direct and indirect tax, and the Upper Tribunal, which gives the right of appeal against decisions of the First-tier Tax Chamber.
Stuart Walsh of McGrigors LLP and Robert Hartley of Lovells LLP will discuss the effects of the implementation of this new system and how it has impacted appellants.