When you disagree with a view (and that’s all it is), by HM Revenue & Customs, you can direct that the matter is placed before the Tax Tribunal. This is an independent, unbiased legal body, that will review both sides of the argument and provide a binding legal decision. It is important, that a detailed and technically sound case is prepared before, and at, any hearing before the Tribunal.

For over a century, disputes relating to taxation matters between HM Revenue & Customs and the public, have, in the first instance, been heard by either the General of Special Commissioners of Income Tax. However, with effect from 6 April 2009, Tax Tribunals will deal with taxation disputes under a completely new administrative system. It is important that advisors are fully conversant with the new Tax Tribunal system, in order that they may be able to represent their clients in the most efficient way.