Author Description

At the beginning of April 2009, the UK's four existing Tax Appeals Tribunals were replaced by a new Tax Chamber of the First-Tier Tribunal, with a right of appeal with permission to a new Finance and Tax Chamber in the Upper Tribunal. The new system applies to the whole range of direct and indirect taxes. This book reflects the new UK tax tribunal system and therefore applies to both direct and indirect taxes. It will guide the reader through the whole appeals process from start to finish, providing a review of the new system.