The issue

When HM Revenue & Customs decide to assess for unpaid VAT excise and customs duties, or decide not to repay VAT input tax, an appeal may be made to the Tax Tribunal where there are strict time limits which must be adhered to. In such circumstances it is important to seek the correct advice and to challenge HMRC decisions on both a legal and factual basis. There is currently a substantial number of appeals to the Tax Tribunal concerning the denial of input tax to traders involved in commodity dealing.

Action required

Our team has many years experience in relation to the conduct of appeals before the Tax Tribunal, in relation to VAT, excise and customs duty assessments as well as penalty appeals.

Our team views litigation as a last resort since it can be costly and uncertain. However, whilst negotiation is nearly always preferable to litigation, where necessary, our team is able to conduct litigation on your behalf if a settlement cannot be reached.

We currently work very closely with premier Barristers chambers to provide consistently high standards of advice delivered with control of costs in mind.

Example

We are currently conducting appeals on behalf of a number of businesses in respect of input tax denial and liability issues.