Tax Tribunal Representation

When disagreements with HM Revenue & Customs (HMRC) cannot be resolved through correspondence or internal review, the next formal step may involve taking the matter to a Tax Tribunal. This independent judicial body exists to resolve disputes between taxpayers and HMRC fairly, impartially, and in accordance with the law.

At Holland & Co, our dedicated team of accountants and tax advisers provides comprehensive representation throughout the tribunal process. We meticulously prepare your case by examining all relevant legislation, correspondence, and factual evidence, ensuring every element of your argument is supported by clear documentation and sound reasoning.

Our approach begins with a detailed assessment of the HMRC decision under dispute — whether it concerns income tax, corporation tax, VAT, PAYE, penalties, or any other aspect of taxation. We then identify the key technical and procedural points that strengthen your position, including any areas where HMRC may have misapplied legislation, failed to follow proper procedures, or reached an unreasonable conclusion based on the facts.

Once the case has been thoroughly reviewed, we assist with drafting and submitting the Notice of Appeal to the First-tier Tax Tribunal (Tax Chamber) within the statutory time limits, typically 30 days from the date of HMRC’s decision. We also help gather supporting documents such as financial statements, correspondence, contracts, and witness statements where appropriate.

During the hearing, our team ensures that your case is clearly and persuasively presented. We work with you to prepare witness statements, anticipate potential counterarguments from HMRC, and refine your evidence to maximise credibility and clarity. Although tax tribunals are designed to be accessible to taxpayers without the need for legal representation, our professional expertise can significantly improve the chances of achieving a favourable outcome by ensuring that all technical and procedural aspects are addressed correctly.

In more complex cases, we can collaborate with specialist tax counsel or barristers to provide additional advocacy support, ensuring that your representation is both comprehensive and authoritative. Our objective is always to minimise stress, simplify the process for you, and secure a result that reflects the correct application of tax law and fairness.

Should the tribunal outcome still not be satisfactory, we can advise you on the potential for further appeal to the Upper Tribunal, and if necessary, assist in preparing submissions at that higher level.

Our long-standing experience in handling HMRC disputes — combined with our detailed understanding of tax legislation, case law, and tribunal procedures — allows us to deliver clear, strategic, and effective representation tailored to your individual circumstances.

Whether your dispute involves complex technical tax issues or procedural unfairness, you can rely on Holland & Co to protect your interests, uphold your rights, and work diligently towards the most favourable resolution possible.