Gordon on Tax Appeals
- GORDON ON TAX APPEALS
- ABOUT THE AUTHOR
- PREFACE TO THE FOURTH EDITION
- TEN TOP TIPS
- 1. OVERVIEW OF THE BOOK
- 2. PRELIMINARY MATTERS AND INTERNAL REVIEWS
- 3. THE TRIBUNAL PROCEDURE RULES
- 4. GENERAL POWERS AND PROVISIONS UNDER THE RULES
- 5. PROCEDURES BEFORE A HEARING
- 6. THE DIRECTIONS STAGE
- 7. PROCEDURES AT A HEARING
- 8. AT THE HEARING – PRACTICAL CONSIDERATIONS
- 9. PROCEDURES AFTER A HEARING
- 10. THE SCOTTISH TAX TRIBUNAL
- APPENDIX 1 – ALLOCATION OF HMRC DECISIONS TO THE CHAMBERS OF THE FIRST-TIER TRIBUNAL
- APPENDIX 2 – ALLOCATION OF TAX CHAMBER CASES TO THE DIFFERENT CATEGORIES
- APPENDIX 3 – CONSTITUTION OF TRIBUNALS IN PARTICULAR CASES
- APPENDIX 4 – TRANSITIONAL RULES
- APPENDIX 5 – SPECIMEN STATEMENT OF AGREED FACTS AND ISSUES
- APPENDIX 6 – SPECIMEN WITNESS STATEMENT
- APPENDIX 7 – SPECIMEN SKELETON ARGUMENT
- APPENDIX 8 – USEFUL WEBSITES
Gordon on Tax Appeals is a clear guide to the procedures involved in taking a case to the Tax Chamber at the First-tier Tribunal, written by an experienced barrister who appears frequently in the Tax Chamber and the higher Courts. Referring to well over 200 case precedents, the author invariably brings out the practical implications for other Tribunal users.
On the one hand, the book provides detailed technical analysis of the legalities underpinning the tax appeals process. On the other, it offers guidance on procedural matters and on such practical issues as dress code, the typical layout of the room and the order in which the parties speak.
"A comprehensive and practical discussion of the Tax Chamber jurisdiction, rules and procedures." – TAXline review of earlier edition
"I can only applaud the approach of this guide, of stepping through the rules, providing a clear explanation and illustrating the explanation with practical examples. The analysis is clear, concise and to the point. There is also a good deal of useful and informative practical advice, difficult if not impossible to find elsewhere ..." Judge Colin Bishopp, then President of the Tax Chamber, writing in the foreword to the first edition.
About the author
Keith M Gordon MA (Oxon), FCA, CTA (Fellow), Barrister practises from Temple Tax Chambers in London. He previously practised as a chartered accountant and chartered tax adviser. His practice covers all areas of tax, regularly appearing in the Tax Chamber and the higher Courts, and also related areas including partnership disputes and professional negligence.
Keith lectures and writes extensively and was a runner-up in the tax writer of the year category in the 2006 and 2012 LexisNexis Taxation Awards. Keith won the Chartered Tax Adviser of the Year category at the 2009 awards. In 2013, Keith won the tax writer of the year award. And in 2019, he was the worthy winner of the Outstanding Contribution award.
Keith’s high-profile cases include Cotter v HMRC and HMRC v Charlton. He was also junior Counsel for the taxpayer in Jones v Garnett (the “Arctic Systems” case) in the Court of Appeal and the House of Lords.
His recent cases include the discovery cases of Pattullo, Sanderson, Hicks, Atherton and Anderson and the challenge to the Follower Notices legislation in R (oao Broomfield) v HMRC.