Anne Redston
Anne Redston is consultant editor of Tolley’s Yellow Tax Handbook and a judge of the Upper Tribunal (Tax and Chancery Chamber) and of the First-tier Tribunal sitting in the Tax and Social Entitlement Chambers. Her contributions to TolleyGuidance and LexisPSL Tax are her personal view as she is not authorised to write on behalf of the Tribunals Service or the judiciary.
Anne was until 2021 a tenant at Temple Tax Chambers from where she practised as a barrister, advising on a wide range of tax issues including employment and personal tax, VAT, social security and customs duties. As well as being a barrister, she is a Chartered Accountant and Chartered Tax Adviser, and a Fellow of both Institutes.
Practice Area
Panel
- Contributing Author
15 Contributions by Anne Redston
PRACTICE NOTES
Appeals against HMRC decisions: ADR, statutory review, direct tax and VAT routes, FTT procedure, time limits, late appeals and the exclusivity principle
FORTHCOMING CHANGE:
A consultation, which closed on 7 July 2025, invited views on ways to streamline, modernise and reform HMRC’s approach to dispute resolution, aiming to raise awareness of the processes and to enhance access to, and uptake of, alternative dispute resolution (ADR) and statutory review routes. It also proposes harmonising and simplifying appeal processes to bring together the advantages of the different methods currently used for direct and indirect tax disputes. For more information, see News Analysis articles: Tax update spring 2025—Tax analysis—Taxes management and dispute resolution and Tax update spring 2025—Improving HMRC’s approach to dispute resolution.
This Practice Note is written by Anne Redston, Barrister. The views expressed are personal; she is not authorised to speak for the Tribunals Service or the judiciary. The Note sets out the procedure for challenging an HMRC decision and signposts further notes that explain each stage. This Practice Note, together with the additional Practice Notes on appeals to the First-tier Tax Tribunal (FTT), provides only a summary and does not cover every scenario. You may need to obtain further advice regarding your client’s appeal position...
Tax
PRACTICE NOTES
Appeals to the UK First-tier Tribunal (Tax Chamber) against HMRC: payment, merits, procedural pitfalls, potential assessment increases, confidentiality and privacy
This Practice Note
This Practice Note was prepared by Anne Redston, Barrister. It expresses her personal views; she is not authorised to speak for the Tribunals Service or the judiciary. Before you read this Practice Note, you should read Practice Note: Appealing an HMRC decision. You are also encouraged to consider whether an HMRC review is appropriate; see Practice Note: HMRC review of a decision.
The Note highlights the main matters to raise with your client when deciding whether to pursue an appeal to the First-tier Tax Tribunal (FTT). It addresses:
payment of the tax that is in dispute
the merits and prospects of the case
matters concerning privacy and confidentiality
You should also reflect on the likely costs position. Further guidance on costs can be found in Practice Note: Costs in the First-tier Tax Tribunal (FTT).
This Practice Note, and the related Notes on appeals to the FTT, provide only a summary and do not deal with every scenario. You may need to obtain additional advice tailored to your client’s appeal position...
Tax
PRACTICE NOTES
Determining employment status for UK tax and NICs: contracts, Autoclenz/Uber/Atholl House, CEST, agency deeming, HMRC recategorisation and appeals
This Practice Note
Authored by Anne Redston, Barrister. It reflects her personal opinion; she is not authorised to speak for the Tribunals Service or the judiciary.
It sets out how to assess whether an individual is employed or self-employed, considering:
National Insurance contributions (NICs) deeming provisions
The parties’ contractual relationship
HMRC status determinations and avenues for challenge
HMRC’s Check Employment Status for Tax (CEST) tool
Read alongside Practice Note: Employment status tests—from a tax and NICs perspective. The reasons status matters are outlined in Practice Note: Employment status—why it matters.
Note that this and other employment status Practice Notes summarise the law and do not address every scenario. HMRC may apply a different approach to workers in the entertainment sector—film, theatre, TV and radio, and musicians—which is outside the scope of this Note. Further changes are expected as the government progresses proposals in its Plan to make work pay. For the position of those working through personal service companies and the...
Tax
PRACTICE NOTES
Employment status: tax, NICs, expenses, statutory payments, leave and rights; worker status, case law and 2025–26 rates—classification risks for engagers and individuals
Practice Note
This Practice Note is by Anne Redston, Barrister. The views expressed are her own; she is not authorised to represent the Tribunals Service or judiciary. This Practice Note highlights the principal distinctions between employment and self-employment. It reviews the timing of payment for income tax, National Insurance contributions (NICs), expenses, statutory payments, leave entitlements and, briefly, employment rights. It does not address those operating through agencies (for which, see Practice Notes: Onshore employment intermediaries—income tax provisions, Onshore employment intermediaries—key practical considerations and Offshore employment intermediaries—income tax provisions and key practical considerations). From an individual’s standpoint, employment status is significant, as it determines the income tax and NICs charged on earnings, together with the statutory rights due to employees. From an engager’s standpoint, incorrect categorisation may result in PAYE and NICs assessments, as well as claims for employment rights and/or statutory payments. Misclassifying employment status can be highly costly. This Practice Note, and the companion Practice Notes on employment status, are merely a summary of the relevant law and do not encompass every scenario. In particular, the tax rates mentioned below may not apply to Scotland...
Tax
PRACTICE NOTES
First-tier Tax Tribunal (Tax Chamber) costs application after HMRC withdrawal: case study on unreasonable conduct, standard costs, GHRs, counsel rates and CPR N260 schedule under rule 10(1)(b)
Practice Note: Costs in the First-tier Tax Tribunal (FTT)
This case study is authored by Anne Redston, Barrister. It sets out her personal perspective; she is not authorised to speak officially on behalf of the Tribunals Service or the judiciary. Sasha is a recently qualified member of Parul LLP, a firm of solicitors based in Bristol. The practice represented a client in a long-running, protracted dispute with HM Revenue and Customs (HMRC). HMRC had imposed VAT penalties spanning six years in total, and Parul LLP appealed those assessments for its client. The First-tier Tax Tribunal (FTT) classified the matter as ‘standard’. For further detail on what a standard categorisation entails, see Practice Note: Preparing for a tax tribunal case—Standard cases. Parul LLP retained a barrister to act as counsel from a set of specialist tax chambers in London. The parties exchanged skeleton arguments in advance, and thereafter HMRC withdrew the assessments under challenge three days before the listed hearing. The HMRC litigator explained they had not appreciated a critical element of the client’s position until they read counsel’s skeleton. Following that development, the client accordingly withdrew its appeal...
Tax
PRACTICE NOTES
First-tier Tax Tribunal (Tax Chamber) hearings: practitioners’ guide to procedure, remote hearings, evidence and witnesses, bundles, etiquette, and short, summary and full decisions
Practice Note
This Practice Note is authored by Anne Redston, Barrister. It reflects her personal perspective; she is not authorised to speak for the Tribunals Service or the judiciary. It explains what to expect at an appeal hearing before the First-tier Tax Tribunal (FTT) and addresses practicalities, including:
who will attend (including witnesses) and where each person will sit
how to address the FTT and HMRC
the sequence of events during the hearing
the distinction between law, evidence and argument
the three categories of decision notice
You should also consider the position on costs. Further detail is provided in Practice Note: Costs in the First-tier Tax Tribunal (FTT). The FTT offers additional guidance on hearing procedures in its leaflet, 'At your hearing'. Before you read this Practice Note, you should consult Practice Note: Appealing an HMRC decision. This Practice Note, and the other Practice Notes on appeals to the FTT, provide only a summary and do not address every circumstance. You may need to obtain further advice concerning your client’s appeal position...
Tax
PRACTICE NOTES
First-tier Tax Tribunal decisions: corrections, set-aside for procedural irregularity or non-attendance, permission to appeal to the Upper Tribunal, costs, and paying or recovering tax
This Practice Note
Prepared by Anne Redston, Barrister. It reflects her personal view; she is not authorised to speak for the Tribunals Service or the judiciary. This note explains what happens after your client receives a First-tier Tax Tribunal (FTT) decision notice. It covers:
your options if you are dissatisfied with the decision, including:
textual corrections to the decision
asking for the decision to be set aside
seeking permission to appeal to the Upper Tribunal (UT)
when a taxpayer is likely to obtain permission to appeal
the costs consequences of pursuing further litigation
Before proceeding, read Practice Note: Appealing an HMRC decision. This and the other Practice Notes on appeals to the FTT provide only a summary and will not cover every circumstance. You may need additional advice regarding your client’s appeal. This Practice Note does not address judicial review in tax cases. For more detail, see Practice Notes:
Judicial review in tax cases at the High Court
Judicial review in tax cases at the Upper Tribunal...
Tax
PRACTICE NOTES
FTT (Tax Chamber) jurisdiction: statutory scope, appellate vs supervisory functions, public law and JR limits, open justice, adversarial/inquisitorial approach, and equitable remedies in UK tax appeals
This Practice Note
This Practice Note is authored by Anne Redston, Barrister. It expresses her personal view; she is not authorised to represent the Tribunals Service or the judiciary.
This Practice Note discusses:
which taxes and other areas fall within the jurisdiction of the First-tier Tribunal (Tax Chamber) (FTT)
the legislative foundations for the FTT’s jurisdiction
the FTT’s inherent power to rule on issues of open justice
the FTT operating in both adversarial and inquisitorial modes
the FTT’s appellate role and its supervisory function
matters outside the FTT’s remit
when the FTT may exercise judicial review (JR) jurisdiction
practicalities where a case raises both public law and revenue law points
the FTT’s equitable jurisdiction
This Practice Note, together with the other notes on appealing to the FTT, is a summary only and does not address every circumstance. You may need additional advice concerning your client’s appeal position. Notably, none of these notes deals with appeals or reviews of decisions made by Revenue Scotland relating to any of the Scottish devolved taxes in respect of which the First-tier Tribunal for Scotland...
Tax
PRACTICE NOTES
HMRC appeals in the First-tier Tribunal (Tax Chamber): from notice of appeal to hearing—forms, categorisation, directions, witnesses, overseas evidence, bundles, skeletons and AI risks
Practice Note
This Practice Note has been prepared by Anne Redston, Barrister, and reflects her own perspective; she is not authorised to speak for the Tribunals Service or the judiciary in any capacity. The Note explains what to do once a taxpayer chooses to appeal an HMRC decision to the First-tier Tax Tribunal (FTT). It spans the period from the outset of the appeal process through to the hearing date, and carefully considers, among other relevant procedural matters:
the appeal form—where to find it and practical guidance on completing it correctly
the FTT’s allocation of the case to a category and the effects and implications of that allocation
pre-hearing directions issued by the FTT
handling evidence expected to be given by video or telephone from a location outside the UK, and
matters relating to preparing:
witness statements
trial bundles
skeleton arguments, and
the use of artificial intelligence (AI) in tax litigation
For the next stage, see Practice Note: What happens at a tax tribunal hearing? Before reading this Practice Note, it is important also to read the Practice Notes: Appealing an HMRC decision and Should I appeal to the tax tribunal?...
Tax
PRACTICE NOTES
Judicial review of tax decisions in the Upper Tribunal: UT jurisdiction, excluded decisions, mandatory transfers from the High Court, procedure, remedies and costs (England and Wales)
This Practice Note has been prepared and authored by Anne Redston, Barrister. It represents solely her personal view; she is not authorised to speak for the Tribunals Service or the judiciary. Most judicial review (JR) claims about tax must be taken to the Administrative Chamber of the High Court’s Chancery Division. Some may instead be made straight to the Upper Tribunal (Tax and Chancery Chamber). JR tax claims pursued in the High Court are considered in the Practice Note entitled Judicial review in tax cases at the High Court.
This Practice Note discusses:
JR claims that can, in appropriate cases, be commenced directly in the Upper Tribunal (UT)
JR claims that must be moved from the High Court to the UT, and those that may, where appropriate, be moved to the UT
the applicable procedure for JR applications brought in the UT
The degree to which the First-tier Tax Tribunal (FTT) holds any JR jurisdiction is examined in Practice Note: The jurisdiction of the First-tier Tax Tribunal (FTT), together with practical points where a dispute spans both public law and revenue law issues. JR is complex and this Practice Note is only a summary. Unless you are experienced in JR...
Tax
PRACTICE NOTES
Legal professional privilege in tax: scope of legal advice and litigation privilege, HMRC Schedule 36 powers, partial waiver, and non‑lawyer advisers
This Practice Note was prepared by Anne Redston, Barrister. It reflects her personal view; she is not authorised to speak for the Tribunals Service or the judiciary.
This Practice Note:
explores how legal professional privilege (LPP) operates in relation to tax matters
examines the relationship between LPP and HMRC’s powers to obtain information and conduct inspections
considers the extent to which LPP is available to non-lawyer tax advisers
This Practice Note is a brief overview and does not cover every circumstance, so you may need further advice concerning your client’s position.
For example, it does not consider privilege:
under Scots law, or
in relation to criminal proceedings, such as tax fraud
It also does not address without prejudice privilege. This is considered in Practice Note: Without prejudice communications and in Wired Orthodontics.
What is LPP?
In the ex parte Morgan Grenfell case, Lord Hoffman described LPP as ‘a fundamental human right long established in the common law.’ It is ‘not merely a rule of evidence but a substantive right founded on an important public policy’...
Tax
PRACTICE NOTES
Open Justice, Privacy, Anonymity and Redaction in the First-tier and Upper Tax Tribunals: Hearings, Decisions and Access to Documents
This Practice Note is authored by Anne Redston, Barrister. It reflects her personal perspective; she is not authorised to speak for the Tribunals Service or the judiciary. This has long been important, as people seek to shield their financial affairs from public scrutiny.
This Practice Note considers:
whether hearings may take place in private
whether the final decision can be anonymised, and
whether documents or information connected to the hearing can be anonymised
It addresses the position in the First-tier Tax Tribunal (FTT) and the Upper Tribunal (UT). This summary does not cover every circumstance, and you may need further advice for your client’s situation. It does not extend to appeals or reviews of decisions by Revenue Scotland concerning any Scottish devolved taxes within the jurisdiction of the First-tier Tribunal for Scotland (Tax Chamber). For details, see Practice Note: Appealing a Revenue Scotland decision.
The open justice principle
In Cape, the Supreme Court explained that all courts and tribunals must observe the open justice principle for two reasons: ‘the first is to enable public scrutiny of’...
Tax
PRACTICE NOTES
Resolving HMRC tax disputes through ADR: procedure, scope and exclusions, applications and timing, FTT/UT practice, costs and pitfalls
FORTHCOMING CHANGE:
A consultation, which closed on 7 July 2025, invited views on options to simplify, modernise and reform HMRC’s approach to dispute resolution, aiming to boost awareness of dispute resolution processes and to enhance access to (and uptake of) alternative dispute resolution (ADR) and statutory review routes.
The consultation further proposes aligning and streamlining the appeals framework to draw together the advantages of the different methods currently applied to direct and indirect tax disputes.
For more detail, see the News Analysis articles: Tax update spring 2025—Tax analysis—Taxes management and dispute resolution and Tax update spring 2025—Improving HMRC’s approach to dispute resolution.
This Practice Note is authored by Anne Redston, Barrister. It represents her personal view; she is not authorised to speak for the Tribunals Service or the judiciary.
This Practice Note sets out the HMRC tax alternative dispute resolution (ADR) procedure. For broader background on ADR, see Practice Note: What is ADR?...
Tax
PRACTICE NOTES
UK tax and NICs employment status: Ready Mixed Concrete, mutuality, personal service, control, multifactorial analysis and HMRC/CEST guidance
Practice Note
This Practice Note is authored by Anne Redston, Barrister. It sets out her personal view; she is not authorised to speak for the Tribunals Service or the judiciary.
A person’s classification as employed or self-employed carries significant consequences for income tax and National Insurance contributions (NICs). Employment law and negligence liability are also affected; see Practice Note: Employment status—why it matters.
This Practice Note should be read with Establishing employment status—from a tax and NICs perspective, which also considers HMRC’s Check Employment Status for Tax (CEST) tool.
Despite the importance of the line between employment and self-employment, there is no clear definition of what makes an individual employed or self-employed. Instead, a substantial body of court decisions has developed. From that case law, various principles—often called status tests—have emerged.
This Practice Note outlines those status tests and examines some of the leading cases. This Practice Note, and the other Practice Notes on employment status, are only a summary of the applicable law and do not cover all situations...
Tax
CHECKLISTS
HMRC decisions and determinations checklist: appealability, reviews, strict time limits, judicial review, costs, FTT/UT procedure and payment issues (direct tax and VAT)
FORTHCOMING CHANGE:
A consultation, which ended on 7 July 2025, invited feedback on ways to streamline, update and reshape HMRC’s approach to dispute resolution, with the goal of boosting awareness of the existing procedures and widening access to (and participation in) alternative dispute resolution (ADR) and statutory review routes. It further suggests adopting a clearer, harmonised appeals framework that draws together the strengths of the different models currently operating for both direct and indirect tax disputes. For additional detail, see the News Analysis pieces: Tax update spring 2025—Tax analysis—Taxes management and dispute resolution and Tax update spring 2025—Improving HMRC’s approach to dispute resolution.
This Checklist was prepared and authored by Anne Redston, Barrister. It represents her personal opinion; she is not authorised to speak for the Tribunals Service or the judiciary. Receipt of an HMRC decision usually triggers the timetable for an appeal to the First-tier Tax Tribunal (FTT). This Checklist may help you avoid overlooking vital points at that crucial juncture, when swift, informed action is required...
Tax
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