A Practical Guide to Tax Disputes 2nd ed

The second edition of this well received book in the market will arm tax practitioners with the knowledge needed to take an HMRC dispute to the Tax Tribunals either themselves or as part of a team.

The book guides the tax practitioner through all the stages of taking a litigious dispute with HMRC to court – from getting started; explaining the processes at the First Tier Tribunal, the Upper Tribunal, the Higher Courts and the Court of European Justice; representative litigation; the judicial review; procedural challenges; alternative dispute resolution; criminal offences; costs and interest; disclosure and privilege; proof and evidence; witnesses; and finishing by explaining what happens in the hearing. This information is presented in a clear and straightforward style, while at the same time, remaining well-grounded in intellectual rigour and authority.

A new section on criminal practice and procedure will also give tax practitioners an important insight into this area, which is assuming significant importance as a result of HMRC’s policy of increasing tax prosecutions.