LATEST NEWS: Loan charge up for second independent review. Read more...
Gilbert Tax
Here to help, not to judge
Call us on 0800 011 9625
Experienced team est. 2004
We take control
On your side

First-Tier Tax Tribunal

Speak to a tax professional before responding to HMRC

Contact us now to to schedule a free and confidential initial consultation.

Our primary goal is to allay any feelings of concern or anxiety you may be experiencing at this stressful time. We will give you a clear, objective appraisal of your tax position and the options available to you.

book a free consultation

Want to learn more about HMRC Disclosure Facilities before arranging your free consultation? There's lots of useful information on this page covering:

  • Topic 1
  • Topic 2
  • Topic 3

Still unsure if you need professional tax advice? Find out why it is so important to speak with a tax expert before engaging HMRC. Click here to learn more.

What is the First-Tier Tax Tribunal?

There are a number of reasons why people need to appeal to the First-Tier Tax Tribunal and most of them are when someone (individual partnership or company) is in dispute with HMRC.

The Tax Tribunal is the ultimate authority for these appeals and people appeal to the Tax Tribunal for a number of reasons including:

  • Appeals to the Tax Tribunal about penalties imposed by HMRC either as part of a tax investigation or for not complying (in HMRC’s view) with an information notice to provide documents and information to HMRC
  • Appeals to the Tax Tribunal in relation to the information requested in an information notice issued by HMRC
  • Appeals to the Tax Tribunal in relation to technical points where there is a difference of opinion on the interpretation of the law between people and HMRC
  • Appeals against determinations of tax made by HMRC following a tax investigation or HMRC assessment
  • Appeals to the Tax Tribunal to get HMRC to close a tax investigation

Appeals to the Tax Tribunal must be made in different ways for direct and indirect taxes and normally the appeal has to be made to the Tax Tribunal within 30 days of the date that HMRC notify the individual of their decision.

Gilbert Tax has specialist knowledge of dealing with appeals to the First-Tier Tax Tribunal for direct tax matters.

Direct First-Tier Tax Tribunal appeals

  • Income Tax – including Self Assessment and tax paid under PAYE (Pay As You Earn)
  • Corporation Tax
  • Capital Gains Tax
  • National Insurance contributions
  • Construction Industry Scheme deductions
  • Information Notices
  • Penalty Appeals

The appeal process to the Tax Tribunal usually starts when you receive a decision letter or ruling from HMRC. This should tell you if you have a right to appeal, when you need to appeal by and how to do it. In most cases, you have 30 days from the date of the decision to appeal.

You can normally ask HMRC to postpone payment of some or all of the tax due as a result of the decision while the appeal is ongoing. However, interest will accrue on the amount and you will need to pay it if the final decision remains unchanged.

There is also at this stage an option to have a review undertaken by HMRC into the facts of the case before the matter is listed for the Tax Tribunal. This review is undertaken by a different HMRC officer from the one whom made the original decision and normally takes place within 45 days of the request for the review.

If you are not satisfied with the outcome of this review you can then have the matter heard by the Tax Tribunal (First-tier Tribunal (Tax).

First-Tier Tax Tribunal Specialists

At Gilbert Tax, we have over eighty years experience in finding closure for clients dealing with HMRC disputes and appeals. We are skilled in negotiating with HMRC and may be able to bring the matter to a close without it going to the Tax Tribunal. If it does we have significant experience of taking appeals to the Tax Tribunals and also have access if needed to Tax Lawyers and Tax Barristers. This expert team can make all of the difference to the outcome of a HMRC dispute.

For a free private discussion of your tax matters and how we can help solve these, please call Gilbert Tax on 0800 734 3333 or email us at scott.gilbert@gilberttax.co.uk

What to expect from us...

  • Non-judgemental. We are here to help, not to judge

  • Rigorously defend your position within the scope of the law

  • Take control of the HMRC investigation

  • Efficient process to achieve the closure of your investigation

Client Story
Long Running Dispute

After a 4 year Inland Revenue investigation where no progress had been made HMRC had concerns that a Tax Fraud had occurred...

Read more...
Contact Our Team

Get in touch with us for confidential and no-obligation tax advice.

Call us on:
0800 011 9625

Email us at:
scott.gilbert@gilberttax.co.uk

Here to help, not to judge
Tax Investigation Specialist
Scott Gilbert, Partner and Tax Investigation Specialist

"We understand that people sometimes make mistakes in their dealings with HMRC and that HMRC make mistakes in dealing with taxpayers. Many people do not know how to deal with HMRC or who to turn to for help resolve the tax dispute.

Our firm of tax advisors specialise in resolving people's problems with HMRC. We have extensive expertise in dealing with all forms of tax investigations and tax disputes as well as with taking matters to the Tax Tribunal where agreement cannot be reached.

We deal both directly with the individual who is under enquiry and also work with many firms of accountants supporting them in dealing with HMRC disputes and advising them on how to handle HRMC to get the best result.

The fact is that proper management of HMRC is the best way of reducing the tax, interest and penalty as well as the time taken in resolving any tax dispute.

Our expert team are none judgemental and rigorously defend your position within the scope and parameter of the law. We take control and manage the process to minimise the interruptions that any form of tax investigation causes to an individual's life and business."