27 August 2010

Hamilton on Tax Appeals

This important new title by Penny Hamilton and Oliver Conolly is your complete guide to understanding the new tax appeals system.

Starting with a detailed introduction to the system, each chapter then deals with a specific stage of the process, guiding you clearly and confidently through an appeal from start to finish. Every aspect of a dispute with HMRC is comprehensively covered, from the time the decision is made, including the HMRC internal review process. It also sets out the jurisdiction in direct and indirect tax appeals, the impact of the European Community law and the impact of human rights law.

This practical book deals in detail with the rules, practice and procedure of the two new tribunals, the Tax Chamber of the First-tier tribunal, and the Tax and Chancery Chamber of the Upper Tribunal, and gives a practical guide to the conduct of cases.

Hamilton on tax appeals is the only guide currently available that provides expert help and advice on the new tax appeals system. This is essential reading for any practitioner who might be in dispute with HMRC.