Publisher's Synopsis
As a result of the Tribunals Courts and Enforcement Act 2007 the current system of tribunals and appeals is being completely reformed. This book will deal with the new rules relating to direct and indirect tax appeals. In certain circumstances, Her Majesty's Revenue and Customs (''HMRC'') are taking a more determined approach to defending tax appeals. These two facts combined mean that there will be a need for an explanation of how the new rules will operate in practice. The book will cover the new tax appeals structure and incorporate practical guidance for litigating effectively against HMRC.
