The terminology used in the context of Tribunal proceedings is often misleading as terms are often used with different meanings in a broadly similar context.

In this book, I have attempted to introduce some consistency and have used the following terms with the meanings specified.


Can refer to the notification by or on behalf of a taxpayer of an objection to a decision made by HMRC. In practice, it can also refer to the dispute itself when brought to the Tribunal and also to any further challenge made by one of the parties against the Tribunal’s decision (to be heard in the Upper Tribunal).

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