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The Tax Litigation Handbook authored by Pump Court Tax Chambers is the successor to the previously published Hamilton on Tax Appeals. The book is intended to provide a guide to all aspects of procedure in tax disputes and litigation, with commentary that is both technical and practical.
The book covers tax investigations and the appeals procedure, including the types of decision that can be appealed, how an appeal can be brought and all aspects of procedure before the First-tier Tribunal and Upper Tribunal (including a chapter devoted to the procedures for remote hearings ). This new edition also addresses procedural aspects of other types of tax litigation, such as judicial review, claims for professional negligence, insolvency procedures and High Court litigation.
All commentary is clearly presented with extensive referencing to relevant legislation and case law. The book will be useful to all practitioners whether they are experienced tax litigators or are conducting an appeal for the first time.
List of contents
Introduction
Bringing an Appeal to the First-tier Tribunal
The Jurisdiction of the First-tier Tribunal
Pleadings
Case Management and Directions
Striking out appeals, barring orders and withdrawing appeals
Evidence in Tribunal Appeals
Disclosure
The Hearing
Remote Hearings
Costs
Appeals
Judicial Review
Claims for Professional Negligence
Claims in unjust enrichment
Part 8 Claims (rectification, variation of trusts
Insolvency Litigation
Magistrates Court Proceedings
EU Law
ADR
A Guide for Litigants in Person
Appendices
About the author
Pump Court Tax Chambers are described by the Legal 500 as “undoubtedly the biggest and best tax set in London”, offering unparalleled expertise in every area of revenue law from the largest corporate transactions to issues facing the private individual. They have over 30 Barristers specialising in tax and are the only Chambers ranked in Tier 1 in all three tax sections (private client, corporate and VAT/indirect tax) of the Legal 500.
Summary
The Tax Litigation Handbook authored by Pump Court Tax Chambers is the successor to the previously published Hamilton on Tax Appeals. The book provides a guide to all aspects of procedure in tax disputes and litigation, with commentary that is both technical and practical.
The expert author team covers tax investigations and the appeals procedure, including the types of decision that can be appealed; how an appeal can be brought; and all aspects of procedure before the First-tier Tribunal and Upper Tribunal, including a chapter devoted to the procedures for remote hearings. They also address procedural aspects of other types of tax litigation, such as judicial review, claims for professional negligence, insolvency procedures and High Court litigation.
The commentary is clearly presented with extensive referencing to relevant legislation and case law. All practitioners - whether they are experienced tax litigators or are conducting an appeal for the first time - will find this single-volume Handbook a valuable reference.
Foreword
An expertly researched and practical guide to the procedures involved in taking an appeal to the FTT and higher courts authored by one of the leading Tax Chambers in the UK.
