The sound of silence

Keith Gordon looks at a case where a taxpayer sought to notify an appeal to the Tribunal long after HMRC had closed their files

The First-tier Tribunal (Tax Chamber) is a most valuable resource which provides a forum for litigating most disputes between HMRC and taxpayers. It is indeed my firm view that the right of access to an independent tribunal to challenge HMRC decisions is a necessary protection for taxpayers which should be paid for out of central funds. I truly hope that previous threats to impose ‘user fees’ have gone away for good.