L3 - simple Flashcards
What does a taxpayer submit under the Taxes Management Act 1970?
A tax return that can include a self-assessment of their income tax liability.
What happens if HMRC disagrees with a self-assessment or there is none?
HMRC will issue its own assessment.
What is the current appeals structure for income tax assessments?
First-tier Tribunal → Upper Tribunal → Court of Appeal → Supreme Court.
What Act created the modern unified tribunal system?
Tribunals, Courts and Enforcement Act 2007 (TCEA 2007).
How long does a taxpayer have to appeal an HMRC assessment?
30 days from the assessment notice.
Can a taxpayer request a review by HMRC before going to tribunal?
Yes, and if unhappy with the review, the taxpayer can still go to tribunal.
What is the main function of the Upper Tribunal?
To hear appeals from the First-tier Tribunal.
When can a First-tier Tribunal case be moved to the Upper Tribunal?
If it’s designated “Complex” and both parties agree.
Is tax payment automatically postponed during appeal?
No, but the taxpayer can request a postponement if overcharged.
Who must prove the assessment is wrong at a tribunal?
The taxpayer.
Are tribunal hearings public or private?
Generally public, private only in exceptional circumstances.
Can a non-lawyer represent someone in a tribunal?
Yes, anyone can be appointed as a representative.
Do tax tribunals usually award legal costs?
No, except in complex cases or where there’s unreasonable conduct.
What powers does the First-tier Tribunal have regarding costs?
To award costs only for unreasonable behaviour or in complex cases (unless opted out).
What powers does the Upper Tribunal have regarding costs?
General power to award costs in all cases.
Can you appeal a tribunal decision further?
Yes, but only on a point of law.
What are the stages of further appeal after a tribunal decision?
First-tier Tribunal → Upper Tribunal → Court of Appeal → Supreme Court.
What does Edwards v Bairstow [1956] say about points of law?
An error of law occurs if the tribunal makes a legal mistake or an unreasonable conclusion.
What is the main issue with distinguishing law and fact in tax appeals?
Some terms involve both legal and factual interpretation, making appeals complex.
What reform did Avery Jones suggest?
Fewer appeal levels and taxpayers should get costs if they win but not pay if they lose.
What reform did Chan suggest?
HMRC should offer binding pre-transaction rulings with fast appeal options.
What was Oliver’s concern about advance rulings?
That it would increase HMRC’s workload too much.
