In the past, the General Commissioners heard cases that involved establishing facts and applying simple (tax) law to them. The Special Commissioners were used when the matters of law were likely to be complex.
The FTT operates to replace both Commissioners. In order to distinguish between simple and complex cases, there is an allocation exercise performed by the FTT to decide which category you case falls into. A complex case (which is probably what you are) gets a judge or perhaps a panel of judges with more experience and knowledge. Sometimes cases can go direct to the Upper Tier, but that's unusual.
An individual can apply directly to the FTT for a hearing. Where that is the case it is then usual for HMRC to produce a "Statement of case" within a given period. The applicant then has a period (42 days) in which to respond. These statements form the basis of the argument that is to be developed and made by an advocate before the FTT.
They are important because they have to contain at least a reference to all the main and subsidiary points that are to be raised. Missing something out may compromise your ability to bring it forward later in the process.
At this stage you will know whether HMRC is serious about it's absurd fraud allegation. Fraud is an offence that carries a higher burden of proof (on HMRC) and one that you have the right to challenge before you get to the substantive issues.
(Look at the Ingenious hearing in February where an HMRC suggestion of dishonesty was enough to derail the whole process and delay by 4 months whilst the individuals were given time to prepare a defence just on the off chance that HMRC might bring an explicit allegation later, rather than the implicit allegation the did make).
Where a large number of cases arguing essentially the same point emerge, the FTT administration system will look to group them. This is under the case management process and is sometimes referred to a section 18 move. This requires that all applicants agree to be bound by a test case(s). In the event that some people choose not to be bound, the FTT has the power to force compliance even though this may require a trip to an administrative court.
All of the above time limits, administrative processes, case management etc are subject to checks and balances, individual challenges, time limit extensions etc. In theory, once an application is accepted by FTT, HMRC should have around 42 days to prepare a statement of case, you have 42 days to respond and then the FTT will decide if there is a case to be answered and the hearing is listed. In practice it takes much longer than this.
At the moment, a hearing date this year is unlikely unless there are matters of pressing urgency.
The hearings are relatively informal.
more later
The FTT operates to replace both Commissioners. In order to distinguish between simple and complex cases, there is an allocation exercise performed by the FTT to decide which category you case falls into. A complex case (which is probably what you are) gets a judge or perhaps a panel of judges with more experience and knowledge. Sometimes cases can go direct to the Upper Tier, but that's unusual.
An individual can apply directly to the FTT for a hearing. Where that is the case it is then usual for HMRC to produce a "Statement of case" within a given period. The applicant then has a period (42 days) in which to respond. These statements form the basis of the argument that is to be developed and made by an advocate before the FTT.
They are important because they have to contain at least a reference to all the main and subsidiary points that are to be raised. Missing something out may compromise your ability to bring it forward later in the process.
At this stage you will know whether HMRC is serious about it's absurd fraud allegation. Fraud is an offence that carries a higher burden of proof (on HMRC) and one that you have the right to challenge before you get to the substantive issues.
(Look at the Ingenious hearing in February where an HMRC suggestion of dishonesty was enough to derail the whole process and delay by 4 months whilst the individuals were given time to prepare a defence just on the off chance that HMRC might bring an explicit allegation later, rather than the implicit allegation the did make).
Where a large number of cases arguing essentially the same point emerge, the FTT administration system will look to group them. This is under the case management process and is sometimes referred to a section 18 move. This requires that all applicants agree to be bound by a test case(s). In the event that some people choose not to be bound, the FTT has the power to force compliance even though this may require a trip to an administrative court.
All of the above time limits, administrative processes, case management etc are subject to checks and balances, individual challenges, time limit extensions etc. In theory, once an application is accepted by FTT, HMRC should have around 42 days to prepare a statement of case, you have 42 days to respond and then the FTT will decide if there is a case to be answered and the hearing is listed. In practice it takes much longer than this.
At the moment, a hearing date this year is unlikely unless there are matters of pressing urgency.
The hearings are relatively informal.
more later
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