Services Provided by James Coleman - tax disputes process

By: James Coleman  06-Dec-2011

The vast majority of disputes with Inland Revenue formally start with the Department issuing a notice of proposed adjustment. This document must be responded to by the taxpayer issuing a Notice of Response within the relevant response period. Failure to issue the Notice of Response will mean that you are stuck with the adjustment Inland Revenue are proposing.

After exchange of these documents there is the opportunity for you to meet with Inland Revenue and seek to resolve any differences. This must be handled carefully and you will need assistance from an advisor expert in tax disputes.

If your dispute is not resolved at that point Statements of Position must be exchanged. Ordinarily Inland Revenue will provide its statement of position first. You will respond to it. This document is the most critical in the process. You are bound by its contents both in terms of the legal arguments you can later make and in terms of the facts that you can rely on. This document must be prepared within statutory time frames and needs professional drafting from someone who is expert in their preparation and ideally who will then represent you at any later Court hearing.

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Services Provided by James Coleman - general

He recently obtained a discharge without conviction for a client on 20 counts of failing to file income tax returns with respect to himself personally and a trust in respect of which he was a trustee. James also provides advice relation to insurance matters with respect to negligence in the provision of taxation advice. In relation to collection disputes he acts for and against liquidators in relation to tax debts and debts generally.


Services Provided by James Coleman - litigation

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. In the court stage a Statement of Claim will be prepared to be filed in either the High Court or the Taxation Review Authority. At the hearing witnesses will be called in support of your case and Inland Revenue’s witnesses will be cross examined.


Services Provided by James Coleman - tax investigations

While there is a legal requirement to provide what they seek there are limits to Inland Revenue’s information gathering powers and it is important to make sure that Inland Revenue is only provided with what they are legally entitled to. It is important that you get good timely advice during this stage of the investigation so as to be in the best position possible with respect to the balance of the dispute.