Technical Tax Opinion (FTT/Upper Tribunal)
Technical tax opinion is the core instruction for tax expert witnesses in FTT and Upper Tribunal proceedings. The expert provides an independent view on whether HMRC has correctly applied tax law to the facts, what the correct tax treatment should be, and how relevant legislation, HMRC guidance, and binding case law support the taxpayer's or HMRC's position.
Reports are prepared in CPR Part 35 format with a summary of material instructions, statement of truth, and full analysis accessible to non-specialist tribunal judges. The expert's duty is to the tribunal, not the instructing party.
Early instruction is essential given FTT cases typically take 2 to 3 years from appeal to hearing, allowing adequate time for document review, analysis, and response to written questions.
| Aspect | Detail |
|---|---|
| Scope | Identification of disputed technical tax questions and material facts |
| Legal analysis | Application of primary legislation, HMRC manuals, and binding tribunal decisions |
| Report format | CPR Part 35 compliant expert report with statement of truth |
| Tribunal support | Written questions, supplemental reports, and hearing attendance |
Frequently Asked Questions
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