Publisher's Synopsis
The third edition of this popular book will provide tax practitioners with the knowledge needed to take an HMRC dispute to the Tax Tribunals and courts. What's new: * Detailed explanations of the process behind the First-tier Tribunal, the Upper Tribunal and the Higher Courts * The process of the appeal hearing itself * Material on representative litigation, public law challenges, procedural challenges; alternative dispute resolution; criminal offences; costs and interest; disclosure and privilege; proof and evidence; witnesses *Updates on relevant case law, legislation and practice, and the relevance of EU law post-Brexit
