In the court stage a Statement of Claim will be prepared to be filed in either the High Court or the Taxation Review Authority. There are pros and cons concerning each of these first instance venues. These will be explained to you and a decision made as to where the proceeding will be filed.
Your case will then be time tabled to a hearing. At the hearing witnesses will be called in support of your case and Inland Revenue’s witnesses will be cross examined. Additionally your case will be put with legal argument. This stage is heavily dependent on your counsel’s court experience. You should make sure that your counsel has considerable experience arguing tax cases at the trial stage. This is because the factual findings made by the first instance trial judge will affect any later appeal.
Obviously at times Inland Revenue’s arguments are strong and the best strategy is settlement. You will be advised as to your prospects of success and if settlement is the best strategy then that will be recommended and managed for you.