Tax appeals

First-tier Tax Tribunal

We advise and appear regularly in appeals before the First-tier Tax Tribunal and the Upper-tier Tribunal for both appellants and Her Majesty’s Revenue and Customs (HMRC).

Our considerable experience of both civil and criminal tax work gives us a unique insight into cases where HMRC have made allegations of fraud.  This experience has enabled us to provide comprehensive and strategic advice.

Members of Chambers are renowned for their meticulous preparation and the quality of their written and oral advocacy.  We are regularly called upon to advise companies and HMRC  on evidence and matters of domestic and EC law.

Some Members of Chambers have taken on Tax Appeals on a Direct Access basis.  Such arrangements can be beneficial to Appellants in that they receive the highest quality representation at a significantly reduced cost.  Our Senior Clerks would be pleased to assist with any such enquiries.

Notable cases

HT Purser v HMRC [2011] UKFTT 860 (TC)
Opticon NTC Ltd v HMRC [2011] UKFTT 768 (TC)
Red 12 Trading Ltd v HMRC [2009] EWHC 2563 (Ch)
Our Communications Plc v HMRC [2008]
Crown & Cushion Hotels v HMCE [2004] EWCA Civ 516
The ‘Cell 5’ Litigation (Tax Loss in excess of £100m)
Deltapass v HMRC
Data Select v HMRC (Upper Tribunal Appeal)
Prizeflex v HMRC