Taking a Dispute to the First Tier Tax Tribunal & Demystifying Judicial Review

Introduction

The type of disputes which can be dealt with at FTT include all those relating to income tax, capital gains tax, corporation tax, VAT, stamp duty and SDLT. This course will review the main aspects of and issues arising on preparing and taking a dispute to the FTT and related issues relating to judicial review.

• How do you obtain a closure notice?
• What if you need to request bespoke directions?
• The FTT decision has not gone in your favour - what next?
• Tips and tactics
• Interviewing witnesses
• Litigation strategy
• Demystifying judicial review and tax disputes: uses, what is involved and pitfalls

After attending this seminar, tax advisers will feel equipped to engage in the dispute process, which may either be with a specialist tax litigator but also taking a case themselves. There will be a range of disputes where due to cost constraints the client may prefer to use the original tax adviser whilst more complex disputes will require the participation of a specialist.

The course will serve to demystify the FTT and judicial review process for general tax practitioners and equip you with the knowledge required to explain the resolution process to your clients.

It is relevant to all accountants, tax practitioners whether in private practice or employed in house, and general legal practitioners who wish to advise clients on taking a dispute to the First-tier Tax Tribunal (FTT).

What You Will Learn

This seminar will cover the following:

• How to obtain a closure notice
• Scope of taxpayer right to apply for a closure notice
• Jurisdiction and powers of FTT
• Making the application
• Dealing with an HMRC decision letter
• Is there a right of appeal?
• Appeal v offer to review
• Maximising opportunities under the review process
• How to deal with a late appeal
• Notice of appeal and grounds of appeal
• Appeal process for direct and indirect appeals
• Key points on preparing and completing a notice of appeal
• Key points on preparing and completing grounds of appeal - the opportunity to engage in written advocacy
• VAT and hardship applications
• Allocation of appeal
• Standard and complex case allocation
• Issues arising from allocation
• Case preparation
• Strategic review
• Review of facts/documents
• Preparation of chronology
• Preparation of issues matrix
• Review of law/statute/case law
• Case management: common directions and request for bespoke directions
• Directions timetable
• Common elements: statement of case, list of documents, witness statements
• Bespoke directions: statement of agreed facts, hearing date, expert witnesses, privacy of hearing, lead case application
• HMRC statement of case
• What to do on receipt of the statement of case
• Requesting further and better particulars from HMRC
• Reply to a statement of case
• List of documents
• Disclosure of documents: scope of legal professional privilege
• Undertaking a review of documents
• Inspection of documents: practical issues
• Witness statements
• How to take a witness statement
• Interview of witness
• Form of witness statement
• Agreed statement of facts
• Purpose and limitations
• Skeleton arguments
• Purpose and preparation
• Preparation for the hearing and at the hearing
• Key aspects of preparation
• What to expect at the hearing
• The tribunal: composition
• Dealing with the FTT decision
• Review of decision
• How to appeal, if appropriate
• Demystifying judicial review and tax disputes: uses, what is involved and pitfalls