Taking a Dispute to the First-Tier Tax Tribunal, Appeals and Demystifying Judicial Review

WORKSHOP: In-Person & In-Depth

10 October 2023 - Radisson Blu Edwardian Kenilworth, London

View Agenda Workshop Leaders Book Now

The type of disputes which can be dealt with at FTT include all those relating to income tax, capital gains tax, corporation tax, VAT, stamp duty and SDLT. This workshop will review the main aspects of and issues arising on preparing and taking a dispute to the FTT and related issues relating to judicial review.

In just one day understand:

Why and how do you obtain 
a closure notice

Tips and 
litigation strategy

Demystifying judicial review and tax 
disputes: Uses, what is involved and pitfalls

What if you need to request 
bespoke directions?


The FTT decision has not gone in your favour 
- What next

Appeals to the Upper Tribunal and beyond 
– What is required

Why you should attend:

After attending this workshop, advisers will feel equipped to engage in the dispute process, which may either be with a specialist tax litigator but also taking a case themselves. There will be a range of disputes where due to cost constraints the client may prefer to use the original adviser whilst more complex disputes will require the participation of a specialist.

Who should attend:

The course will serve to demystify the FTT and judicial review process for general tax practitioners and equip you with the knowledge required to explain the resolution process to your clients.

It is relevant to all lawyers, accountants, tax practitioners whether in private practice or employed in house, and general legal practitioners who wish to advise clients on taking a dispute to the First-tier Tax Tribunal (FTT).

Book Now

Your workshop leaders

Adrian Shipwright
Adrian Shipwright Barrister
Addington Chambers
Julian Hickey
Julian Hickey Barrister
Addington Chambers

Workshop style and timings

This workshop is designed to be participative throughout. The agenda will combine key formal presentations, case studies and syndicate discussion sessions. There will be ample opportunity for delegates to benchmark experiences with industry peers and raise issues of most concern to their organisation, either confidentially or in open 

6.5 Hours Of In-Depth Content

9:30 - 4.00pm

Workshop Topic

Subject Matter

How to obtain a closure notice
  • Scope of taxpayer right to apply for a closure notice
  • Jurisdiction and powers of FTT
  • Making the application
Dealing with an HMRC decision letter
  • Is there a right of appeal?
  • Appeal v offer to review
  • Maximising opportunities under the review process
  • How to deal with a late appeal
Notice of appeal and grounds of appeal
  • Appeal process for direct and indirect appeals
  • Key points on preparing and completing a notice of appeal
  • Key points on preparing and completing grounds of appeal - the opportunity to engage in written advocacy
  • VAT and hardship applications
Allocation of appeal
  • Standard and complex case allocation
  • Issues arising from allocation
Case preparation
  • Strategic review
  • Review of facts/documents
  • Preparation of chronology
  • Preparation of issues matrix
  • Review of law/statute/case law
Case management: common directions and request for bespoke directions
  • Directions timetable
  • Common elements: statement of case, list of documents, witness statements
  • Bespoke directions: statement of agreed facts, hearing date, expert witnesses, privacy of hearing, lead case application
HMRC statement of case
  • What to do on receipt of the statement of case
  • Requesting further and better particulars from HMRC
  • Reply to a statement of case
List of documents
  • Disclosure of documents: scope of legal professional privilege
  • Undertaking a review of documents
  • Inspection of documents: practical issues
Witness statements
  • How to take a witness statement
  • Interview of witness
  • Form of witness statement
Agreed statement of facts
  • Purpose and limitations
Skeleton arguments
  • Purpose and preparation
Preparation for the hearing and at the hearing
  • Key aspects of preparation
  • What to expect at the hearing
  • The tribunal: composition
Dealing with the FTT decision
  • Review of decision
  • How to appeal, if appropriate

Demystifying judicial review and tax disputes


  • Uses
  • What is involved
  • Pitfalls
The Decision Maker
  • Who are the Judges?
  • What is the Judge looking for in the First-tier Tribunal?
  • What are Judges looking for on appeal (Upper Tribunal, Court of Appeal, Supreme Court)



Partnering on an event, or indeed the community as a whole, will increase your company’s profile and brand awareness.

We can provide bespoke value-adding partnerships. We will work in collaboration with you to develop a marketing solution to meet your objectives across varying events and thought leadership content. We will ensure that you gain value through the right medium, focused on your desired audience, with a true partnership that delivers value to your marketing needs. Want to know more?

Please contact James on 07739311749 or email james@thoughtleaders4.com