HMRC barristers in Manchester.
Public Access HMRC counsel for Manchester taxpayers, accountants and in house teams — enquiries, discovery assessments, closure notice applications and tribunal representation at Alexandra House.
Specialist HMRC counsel for Manchester taxpayers and advisers
Clerk and Counsel is a clerking agency that places specialist hmrc barristers on HMRC matters affecting clients in Manchester and across the North West. Instructions come in from individual taxpayers, accountants and in house tax teams, and from any law firm in the region needing specialist HMRC counsel to sit alongside its own team.
Manchester is the professional services and financial services capital of the North West, with a large SME base and a growing tech and property investment sector. That mix drives a steady flow of HMRC enquiries, off payroll working assessments and property related discovery assessments. That economic profile drives a steady flow of HMRC enquiries, assessments and tribunal appeals through Manchester, and it is the work that panel counsel handle day in and day out.
Every instruction is placed on a written fixed fee where the shape of the work allows. Members of our panel cover the full spread of HMRC work relevant to Manchester clients, from a short written opinion on a discrete statutory point through to full representation at the First-tier Tax Tribunal and, where the case warrants it, the Upper Tribunal and higher courts.
Local courts and tribunals
Manchester HMRC cases are heard at the First-tier Tribunal Tax Chamber at Alexandra House. Substantive appeals with heavy technical content are sometimes listed at Taylor House in London, and Upper Tribunal work is routed to the Rolls Building. Panel counsel travel to any listed venue.
- First-tier Tribunal Tax Chamber, Alexandra House, 14 to 22 Parsonage, Manchester M3 2JA
- Manchester Civil Justice Centre, 1 Bridge Street West, Manchester M60 9DJ
- First-tier Tribunal Tax Chamber, Liverpool hearing centre
- Upper Tribunal Tax and Chancery Chamber, Rolls Building, London
Case management hearings and short interlocutory applications are now routinely listed on video, which keeps travel costs off the tax case budget and means panel counsel can be placed on Manchester matters wherever their diary is based. For substantive hearings counsel travels to the listed venue.
Typical HMRC instructions from Manchester
HMRC enquiries and information notices
Responses to s9A and Sch 36 information notices, closure notice applications and statutory reviews under TMA 1970.
Discovery assessments
Challenges to discovery assessments, staleness arguments and extended time limit disputes.
Closure notice applications
Applications to the First-tier Tribunal for HMRC to close a long running enquiry.
Penalty appeals
Careless, deliberate and deliberate and concealed penalty appeals, reasonable excuse and special reduction.
IR35 and employment status
Off payroll working rules, CEST determinations and personal service company assessments.
Alternative Dispute Resolution
HMRC ADR mediation for stuck enquiries, framing the position statement and representing the taxpayer in the ADR day.
Fixed fee HMRC advice and representation
Every fee is agreed in writing before any work begins. A written opinion on a discrete HMRC point typically runs between seven hundred and three thousand pounds plus VAT depending on complexity and document volume. Drafting a Notice of Appeal to the First-tier Tax Tribunal usually sits between eight hundred and two thousand five hundred pounds plus VAT.
Hearing fees run from around one thousand pounds plus VAT for short case management hearings up to three thousand five hundred pounds plus VAT for a full day tribunal appeal at junior level, with refreshers for longer cases. Silks are quoted separately. Longer HMRC enquiries with rolling disclosure are quoted stage by stage rather than as a single fixed fee, so the Manchester client always knows the position on cost before the next stage begins.
HMRC barristers in Manchester, common questions
Can a Manchester barrister deal with HMRC directly on my behalf?
Yes. Under the Public Access scheme a BSB qualified tax barrister can be instructed directly to correspond with HMRC, respond to Schedule 36 information notices and represent the taxpayer at the First-tier Tribunal.
Where are Manchester HMRC tribunal appeals heard?
Manchester HMRC appeals are heard at the First-tier Tribunal Tax Chamber at Alexandra House, 14 to 22 Parsonage, Manchester M3 2JA. Some appeals are still listed at Taylor House in London.
What is a closure notice application?
If HMRC has kept an enquiry open too long, the taxpayer can apply to the First-tier Tribunal for a direction that HMRC issue a closure notice within a specified period. Panel counsel are regularly instructed on closure notice applications.
Can HMRC barristers handle discovery assessments?
Yes. Panel counsel challenge discovery assessments, including on staleness, competence of the officer and the extended time limit conditions in s29 TMA 1970.
What are typical fees for HMRC work in Manchester?
Written HMRC responses and Notice of Appeal drafting typically run between eight hundred and two thousand five hundred pounds plus VAT. Full day tribunal hearings run between two and three thousand five hundred pounds plus VAT for junior counsel.
How quickly can HMRC counsel be instructed in Manchester?
For listed tribunal hearings and time critical HMRC responses counsel can usually be briefed within 24 to 72 hours. For non urgent written advice the client care letter is typically issued within 48 hours.