I'm assisting a claimant on a procedural issue.

In this case, the clmt has plainly appealed (in time) against HMRC decisions relating to Tax Credits. To date, HMRC have refused to forward those appeals for a Tribunal Hearing.

My understanding is that the procedural rules for TC appeals are different when compared to HB/CTB (my usual field). I had intended to advise the clmt to approach TTS directly, asking for a Direction to be issued to HMRC requiring them to deal with the appeal. In support of this, I would have cited R(H) 1/07, whilst acknowledging the rules have changed.

What I am looking for is information as to any substantive difference(s) in the TC appeals procedure and for suggestions as to getting the appeal before a Tribunal - legislation and/or legal authorities would be appreciated.

Hi Kevin,

This is normal. Asking for a direction should be OK, though some chairs differ. In one case, the chair refused to issue a direction saying he had not jurisdiction until the appeal had been forwarded by the TCO! I think this is the exception though.

Alternatively, but considerably more long-windedly, is to pursue a complaint.

GL

Thanks for the reply Tony - copies of the appeals will be sent directly to TTS etc.

However, in terms of trying to firm up a covering letter, I've been thrown by the opening salvo of Rule 23 (FtT Procedure Rules). This states the rule applies except for proceedings under para 3 of Schedule 2 to the Tax Credits Act 2002. I'm assuming that the TC reference is only in connection with Penalties and that, otherwise, the normal FtT rules apply. Is my understanding correct, or is there a different set of rules for TC purposes?

Have a look at The Tax Credits (Appeals) (No 2) Regulations 2002, particularly regulation 11.

Much appreciated nevip.