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Tax

Introduction to Tax Tribunal Advocacy

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Tax tribunals were created under the Tribunals, Courts and Enforcement Act 2007. Tax litigation starts after HMRC has issued a decision, usually after an enquiry or investigation and exchanges of correspondence.

This bitesize course equips practitioners with the knowledge necessary to determine whether a tax decision from HMRC is appealable. It goes on to set out the procedure to be followed when challenging a decision of HMRC, whether via the First-tier Tribunal (FTT) or judicial review. It also explains when and how the decision of the FTT may be appealed, as well as the process and practicalities involved with pursuing alternative dispute resolution (ADR).

Through easy-to-understand chapters, this course will equip you with the knowledge necessary to understand, prepare for, and participate in each stage of a tax tribunal case.

What this will cover

The course will cover the following topics:

  • how to determine when HMRC has issued an appealable decision
  • how to appeal a HMRC decision to the First-tier Tribunal (Tax) (FTT), including the time limits and procedure to be followed
  • when and how a decision of the FTT may be appealed
Learning outcomes

By the end of this course, you will:

  • be able to identify when a decision from HMRC is appealable and can be taken to the First-tier Tribunal (Tax) (FTT)
  • understand the time limits for appealing a decision
  • understand the different case allocation categories, as well as their costs implications
  • appreciate what a statement of case involves, as well as the rules governing disclosure and evidence in tax litigation cases
  • be able to explain how to prepare for and carry out advocacy at the FTT
  • understand the options available for appealing a decision made by the FTT
  • understand the process and practicalities involved with preparing for and participating in alternative dispute resolution (ADR)
How you will learn

Course format

This online course consists of the following elements:

  • an interactive course presentation, with a variety of knowledge checks spaced throughout to test understanding of the material as the learner progresses
  • an end-of-course assessment consisting of 10 questions

Our courses conform to Web Content Accessibility Guidelines 2.1. However, some members may require an alternative version for accessibility purposes. This is available upon request via our contact us form.

Assessment

In order to pass the assessment, you must achieve a pass mark of 70%.

The knowledge checks included in the course presentation are intended to aid your understanding of the content and offer the opportunity to apply your knowledge. They do not form part of the assessment.

Peer reviewer

This course was peer reviewed by Waqar Shah.

No. of items Discount
11 – 19 15%
20 – 29 20%
30 – 39 25%
40 + 30%
£57.89 ex VAT
Type of training
CPD
Format
Bitesize
Level
Introduction
Who is this for?
Junior lawyers
Solicitors
Course length
30 mins
Assessment type
MCQs (Multiple Choice Questions).
SRA Competence
A1
A2

The experts

Leslie Allen

Expert

View expert bio