ICAEW.com works better with JavaScript enabled.

This is exclusive content

Bridge The Gap

Julie Cameron explores the hurdles facing unrepresented taxpayers who appeal against HMRC decisions with a real-world case study.

Exploration of HMRC v Maureen VigneOne thing I always look forward to at Christmas is closing the curtains against the dark, settling down in front of the fire with a glass of wine and a bowl of peanuts and watching my favourite Christmas film. There are plenty to choose from and the list gets longer every year. I believe the Frank Capra classic with Jimmy Stewart, It’s a Wonderful Life, usually comes out top. But for me, it’s always Miracle on 34th Street, in which Kris Kringle is forced into proving he is who he says he is to the satisfaction of the judge in a New York law court.

Engaging with the legal system is a daunting prospect for anyone, but taxpayers who appeal against an HMRC decision are doing just that, although they might not consciously realise it at first. Joe had become enmeshed in the appeals system when he called on TaxAid.