27 June, 2019
As the first anniversary of this change is coming up, it is timely to revisit this legislative change.
Previously, advocates and solicitors were not permitted to represent taxpayers at any hearing before the Customs Appeal Tribunal ("CAT") for matters relating to customs duties, excise duties, sales tax and service tax, whereas no such restriction applied to Customs.
However, following legislative amendments introduced by the Customs (Amendment) Act 2018, the above restriction was removed with effect from 1 September 2018 and, since then, taxpayers can be represented by advocates and solicitors or any other duly authorised person at hearings before CAT.
The removal of this restriction had put taxpayers on the same footing as Customs, whereby both parties can have the benefit of representation by any authorised person.
For further information, please contact:
Irene Yong, Partner, Shearn Delamore & Co
irene.yong@shearndelamore.com
