We have significant experience in achieving the most effective and commercial conclusions, at minimum costs and concern to our clients when dealing with HMRC disputes of all kinds. We are skilled in negotiating with HMRC and may be able to bring the matter to a close without the matter going to the tax tribunal / first-tier tribunal.
We also have a reputation for our ability to resolve technically complex cases, so much so that we regularly take over complex cases from other advisers who were struggling. We pride ourselves in our meticulous extraction of the core facts and issues; single facts and nuances the client or other adviser(s) may not consider important may, in fact, have a significant impact on interpreting actions and applying the tax law, and ultimately persuading HMRC and securing a settlement (through negotiation).
Therefore, whether a case needs to be taken over, or its a fresh case from the beginning, we will invest the time and effort to acquire an intimate knowledge of all the facts surrounding the case. It is only through this process that we are able to offer bespoke and targeted tax advice tailored to the client’s specific needs, which we are confident will achieve an effective commercial resolution.
Often, by using our experience of such cases, we will identify an alternative, more pertinent reasoning and then by utilising the appropriate evidence we are able to successfully resolve the investigation.
Our extensive experience and technical knowledge gives us the confidence to proceed to litigation at a tax tribunal in investigation cases, where accepting HMRC’s settlement offer is not the most effective solution for the client.
With HMRC’s ever increasing powers, recent modifications in policy and the application of the Litigation and Settlement Strategy we have embraced the ability to act in tax tribunal proceedings. This gives us first-hand awareness and appreciation of both HMRC’s and the courts’ approach, and allows us to provide a more rounded and learned service to deliver the best outcome for our clients.
We work collaboratively with tax counsel, and when required with legal teams, to take appeals through to the first-tier tribunal.
Tax Tribunal – apealing a decision of HMRC
In the first instance, taxpayers must send a notice of appeal to HMRC in writing within 30 days of the date of HMRC’s decision. In relation to VAT, the appeal is made direct to the tax tribunal.
The procedure is different for VAT because HMRC is obliged to offer an internal review in relation to VAT, whereas it can choose whether to offer a review in relation to other taxes (although it normally does).
In relation to direct taxes the taxpayer can request an Independent Review when or at any time after sending an appeal to HMRC.
Independent Review
If a taxpayer disagrees with a HMRC decision, they can usually appeal the decision. The procedure for doing so depends upon whether the appeal relates to direct taxes or to VAT.
HMRC must take account of any representations made by the taxpayer as part of that review. A fresh pair of eyes and a different approach often help extract pertinent points that may have been overlooked during the investigation to achieve an effective resolution.
The First-tier Tribunal
The first-tier tribunal is more formal and ‘legalistic’ than most taxpayers (or their advisers) will previously have experienced, with greater requirements placed on the submission and presentation of facts and evidence, and strict deadlines that must be met. Read on here for basic published guidance.
Trying to handle an appeal or prepare representations for a case review can be extremely difficult and time consuming, and so specialist advice and support is invaluable to guide you through the process.
You might find yourself here after an appealable decision was sent by HMRC and you did not want an Independent Review, or perhaps you have had the Independent Review and the Reviewer upheld the original caseworker’s decision. Once an HMRC decision has been appealed to the tax tribunal, the clerks will work with us to manage the process, which brings with it non-HMRC ‘deadlines’ to comply with the tribunal judge’s directions for submissions of information and records for example.
How we can help?
We believe it’s in a client’s best interest to discuss these types of matters with an ‘independent specialist.’ The right help at the right time ensures that HMRC are effectively managed and enquiries and disclosures are concluded expeditiously.
Our team are experts at resolving contentious tax issues accurately and efficiently. We are highly adept at managing all our clients’ interactions with HMRC to ensure processes run smoothly and that our clients’ interests are best protected at all times.
We deliver that all-important trusted ‘buffer’ between our client and HMRC during their in-depth and intrusive investigations and in all voluntary disclosures too.
Get in touch to learn more about how Amit and the Tax Investigations and Disputes team have successfully guided clients through the WDF disclosure, and COP9 or COP8 investigation processes.
Learn more about how we have helped our clients through their kind testimonials here.
HOW CAN PURE TAX HELP?
At Pure Tax our Tax Investigation & Disclosure specialists are industry recognised and have dealt with hundreds of contentious situations with HMRC over the years. We are adept at managing interactions with the tax authorities to ensure that the investigation and disclosure processes run smoothly and that your interests are best protected.
