The First-Tier (Tax) Tribunal is a separate independent Court and is used to settle disputes between taxpayer and HMRC that cannot be otherwise concluded. Tribunal “Judges” are legally-qualified with tax understanding and the Judges are sometimes helped by tribunal members who are specialist non-legal but tax knowledgeable members of the panel.
Tribunal procedures are typically less complicated and more informal than other Court procedures. The First-Tier tax tribunal is primarily designed to resolve disputes between HMRC and the public.
Preparations for and appearances in front of the Tribunal can be a daunting prospect for the uninitiated. Whilst you can take your dispute before the Tribunal personally, most advisors would recommend that you appoint an expert to help and to act on your behalf, both to prepare the matter and to represent you before the Tribunal.
