Tax appeals barristers.
Specialist counsel for appeals against HMRC assessments, closure notices, penalties and information notices. Instructed directly under Public Access or through any law firm or accountancy practice.
Appealing an HMRC decision
When HMRC issues an assessment, a closure notice, a penalty or an information notice, the decision carries a statutory right of appeal. Almost every appeal runs on a thirty day clock, and the strength of the eventual case is usually decided by what happens in the weeks immediately after the decision letter lands.
Clerk and Counsel places tax appeals barristers on the taxpayer side of that process. Panel counsel advise on whether the assessment is within time and within HMRC's statutory powers, whether the penalty characterisation can be challenged, whether a statutory review or an immediate appeal to the First-tier Tax Tribunal is the better route, and what evidence needs to be gathered before the Notice of Appeal is filed.
Instructions come from individuals, companies, accountancy practices and any law firm acting for a taxpayer. Under Public Access, a tax appeals barrister can be instructed directly for written advice, HMRC correspondence, drafting the appeal and full representation at hearing, without the cost of a solicitor in the middle.
Tax appeals across direct and indirect tax
Assessment appeals
Appeals against income tax, corporation tax, capital gains tax and VAT assessments, including discovery assessments under Section 29 TMA 1970 and extended time limit challenges.
Closure notice appeals
Appeals against closure notices under Section 28A TMA 1970 and applications to compel HMRC to close long running enquiries.
Penalty appeals
Behavioural penalty appeals under Schedule 24 FA 2007, careless and deliberate characterisation, reasonable excuse and special reduction arguments, and suspension applications.
Information notice appeals
Appeals against Schedule 36 information notices and third party notices, including challenges to scope and relevance.
Accelerated payment and follower notices
Representations and challenges to accelerated payment notices, partner payment notices and follower notices under FA 2014.
VAT and indirect tax appeals
Appeals on VAT liability, partial exemption, input tax denial, MTIC assessments, customs and excise duty and TOGC points.
SDLT and property tax appeals
Appeals on SDLT liability, chargeable consideration, multiple dwellings relief, ATED and property related assessments.
Upper Tribunal and judicial review
Onward appeals to the Upper Tribunal Tax and Chancery Chamber and judicial review of HMRC decisions where no statutory appeal lies.
How a tax appeal runs
Most appeals begin with a written opinion on prospects and strategy. Counsel reviews the decision letter, the underlying return or transaction, and the enquiry correspondence, and advises on the strongest grounds of appeal. Where the deadline is tight, a protective Notice of Appeal can be drafted and filed first, with the grounds refined later.
After the Notice of Appeal is filed, HMRC may offer a statutory review, and many cases settle at that stage once the arguments are properly set out. Where the appeal proceeds, it is case managed by the First-tier Tax Tribunal through directions on evidence and skeleton arguments to a substantive hearing, principally at Taylor House in London or at regional hearing centres, with onward appeal to the Upper Tribunal at the Rolls Building.
Panel counsel can be engaged at any stage, from first advice through to hearing, and can also be brought into an appeal that is already on foot where the existing representation needs reinforcement.
Fixed fee tax appeal advice and representation
Every fee is agreed in writing before any work begins. A written opinion on an appealable HMRC decision typically runs between seven hundred and three thousand pounds plus VAT depending on complexity and document volume. Drafting a Notice of Appeal usually sits between eight hundred and two thousand five hundred pounds plus VAT.
Hearing fees run from around one thousand pounds plus VAT for shorter case management hearings to three thousand five hundred pounds plus VAT for a full day tribunal appeal at junior level, with refreshers for multi day cases. Appeals managed across the full timetable are quoted in stages so the next number is always known before further work is authorised.
If you have received an HMRC assessment, penalty or closure notice, send us the decision letter and a short chronology. We will come back with a shortlist of tax appeals barristers, an indicative fixed fee and confirmation of the appeal deadline position.
Every barrister we place is regulated by the Bar Standards Board. Clerk and Counsel is a clerking agency and does not provide legal services itself.
Tax appeals barristers, common questions
How long do I have to appeal an HMRC decision?
Most tax appeals must be lodged within thirty days of the appealable decision, whether it is an assessment, a closure notice, a penalty or an information notice. If the deadline has passed, counsel can advise on a late appeal application, but these are not granted as a matter of course.
Can I appeal to the Tax Tribunal without a solicitor?
Yes. Under Public Access you can instruct a tax appeals barrister directly for advice, drafting the Notice of Appeal and representation at the First-tier Tax Tribunal and Upper Tribunal, without a solicitor.
What does a tax appeal usually cost?
Drafting a Notice of Appeal typically runs between eight hundred and two thousand five hundred pounds plus VAT on a fixed fee. Full day tribunal hearings start from around two thousand pounds plus VAT for junior counsel, with refreshers for longer cases.
What are the chances of winning a tax appeal?
That depends on the facts, the statutory footing of the assessment and the quality of the evidence. A written opinion from counsel before the Notice of Appeal is filed gives an honest assessment of prospects before hearing fees are committed.
Can penalties be appealed as well as the tax?
Yes. Behavioural penalties under Schedule 24 FA 2007 can be appealed separately, including careless and deliberate characterisation, reasonable excuse arguments and suspension applications, and the penalty appeal often succeeds even where the underlying tax point is finely balanced.