On 20 April 2020, Tribunal and Court deadlines will become live again after being stayed on 24 March 2020. Despite the delay to these deadlines, many taxpayers will still be unable to prepare documents and arguments due to lockdown and isolation measures. Prompt action will be needed to extend these deadlines.
Taxpayers and their advisers should review their cases at Tribunal. Consideration should be given to whether they have been disadvantaged and what steps can be taken to improve their position. There are time limits to meet in contacting the Tribunal: reacting quickly will be essential.
A second measure is that many hearings at Tribunal and also at ADR (Alternative Dispute Resolution) will now be held other than in person (e.g. by telelink). This could be detrimental to the taxpayer as arguments can be communicated more effectively in person and prompt action will be required to resist any such proposal.
HMRC don’t always get it quite right and their decisions can be challenged, with success leading to a vital boost to both cash flow and profits. For those challenges which have reached the ADR or Tribunal stage, careful attention must be paid to recent COVID-19 announcements. Taxpayers who are finding themselves disadvantaged should act swiftly.
For further information and assistance with the new measures at Tribunal or at ADR, or with challenging HMRC at any stage, please contact Kevin Hall at Markel Tax on 020 3815 8999.