First-tier Tribunal

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Tax Tribunal Denies HMRC’s Extension of Time to Serve Notice of Appeal

In the recent case of HMRC v McCarthy & Stone (Developments Limited)  the Upper Tribunal (Tax and Chancery Chambers) (“UT”) refused HMRC’s application for an extension of time to serve it’s Notice of Appeal.  The UT’s decision was heavily influenced by the Rule 3.9 of the Civil Procedure Rules 1998 (“CPR”) and the Jackson Reforms despite the fact …

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Jurisdictional Limitations of the First-tier Tribunal (Tax)

The ongoing development of the First-tier tax Tribunal and the limitations of its jurisdiction have been unclear for those wishing to appeal against their tax assessments and in particular appeals against VAT assessments. The First-tier Tribunal, which was created in 2008 under the auspices of the Tribunal, Courts and Enforcement Act 2007 is still considered to be …

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