Revenue Bar Association - special advocacy scheme / joint advisory scheme
The Revenue Bar Association (RBA) brings together English barristers who practise in the taxation field.
The Special Advocacy Scheme allows you to instruct RBA members to represent clients for reduced fees in straightforward cases at General Commissioners' hearings or Special Commissioners hearings and VAT Tribunals. Use of this service is not appropriate for cases that involve a substantial amount of tax or seem likely to last a long time.
Cases most suitable for representation under this scheme are:
- penalty cases under the Taxes Management Act
- small back duty cases
- cases which involve a short legal (or possibly technical) point where little tax is at stake
- appeals against notices to produce documents
- applications for direction to complete enquiries
- surcharge and serious mis-declaration cases at the VAT Tribunal.
The final decision as to the suitability of a case rests with the RBA member.
The standard fee is £950 + VAT (£1,116.25). If it is decided not to proceed with the case, a charge of £450 + VAT (£528.75) will be made to cover the work the barrister has undertaken in reaching that decision. Where hearings are outside London , the standard fee will be subject to additional reasonable expenses of travel and overnight accommodation.
A list of participating chambers can be found under the Special Advocacy Scheme section of the RBA website.
The Joint Advisory Scheme enables you to seek tax advice directly from RBA members on simple matters by telephone or fax for a fixed fee. The Scheme is suitable where:
- the consultation involves a discussion of relatively brief points that can be explained over the telephone and for which the practitioner does not need to supply the barrister with any documents
- the practitioner is seeking an indication as to whether the point at issue in a complex case justifies detailed consideration.
The charge for such consultations is £100 + VAT (£117.50) per hour with a minimum charge of £75 + VAT (£88.13).
A list of participating barristers can be found under the Joint Advisory Scheme section of the RBA website.