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TAX INVESTIGATION APPEALSProcedures at Tribunal require the taxpayer to disprove a case put forward by HMRC, the emphasis being, it is the responsibility of the taxpayer to disprove HMRC's contention, not for HMRC to prove its case! Achieving this requires the taxpayer's representative to have not just an understanding of the law, but also the advocacy skills to design the counter case, and to present it effectively at Tribunal, presentation being an important factor. HMRC's approach is fairly standard, involving a challenge about
one or more points, and then awaiting the taxpayer's counter case.
We have rationalised the weaknesses of HMRC's cases into 4 primary
scenarios, and the examples that follow demonstrate the means of
dealing with those cases. Given that your time is probably limited
we have deleted much of the incidental material, but the principles
are hopefully clear. 1. A challenge about one defined area. 2. HMRC's failure to understand the underlying ethos of the case 3. Lack of evidence put forward, & 4. a failure to pay attention to detail. Simple Errors, Lack of Evidence Of course there are some situations which do not fall in specifically with the foregoing. and are jut generally contentious. They require a different investigative approach involving a careful evaluation of the factors, something in which I have been directly involved for over 40 years. So there is just one further example. Please click here to return to the "Home" page.
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