Tax Court Expert
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A Court Expert in tax disputes provides specialized technical and legal support for tax dispute resolution in the United Arab Emirates (UAE). The experts help courts understand tax matters through their examination of financial documents, tax evaluations and their assessment of UAE tax regulation adherence. Working under the UAE Federal Courts and the Ministry of Justice, they offer independent analysis that supports judges in applying Federal Decree-Law No. 28 of 2022, as amended (Tax Procedures Law).
At HHS Lawyers, our specialized Tax Litigation Team will support you with the following services:
- We represent clients in FTA Reconsideration Requests and provide technical support.
- Our team prepares formal objections and explanatory memorandums for the Tax Disputes Resolution Committee (TDRC).
- Our registered tax agent assesses financial documents, VAT assessments, Corporate Tax filings, and penalty calculations in accordance with UAE Tax Law.
- Our team develops legal strategy for tax litigation at the Court of First Instance, Court of Appeal, and Court of Cassation.
- We conduct technical assessments of tax audits and administrative penalties to determine their compliance with UAE Executive Regulations.


Who Is a Court-Appointed Tax Expert?
A court-appointed tax expert is an independent specialist assigned by the court to review technical issues in a tax dispute. The expert may examine tax assessments, tax returns, invoices, contracts, accounting records, penalty calculations and related correspondence.
The expert does not represent either party and does not issue the final judgment. The court considers the expert’s report together with the parties’ submissions, evidence and legal arguments before making its decision.


Documents Required for Tax Expert Proceedings
The documents required depend on the court’s directions, the tax in dispute and the expert’s requests.
Common documents may include:
- FTA assessment or decision
- TDRC decision, where applicable
- Tax returns and assessment records
- Invoices, contracts and accounting ledgers
- Bank statements and payment records
- FTA correspondence and audit notices
- Penalty calculations and supporting schedules
- Trade licence and company documents
- Power of attorney and legal authorisations
Documents submitted in court proceedings may require certified Arabic translation where applicable.


How Our Tax Litigation Team Assists
Our tax litigation team supports clients throughout court expert proceedings by reviewing the disputed tax position, organising evidence, preparing explanatory submissions and responding to the expert’s questions.
We also review the expert report, identify factual or technical inaccuracies and prepare legal responses where clarification or objection is required. Where the matter involves broader litigation, we coordinate the expert-stage response with the overall court strategy.
FAQs on Tax Court Expert Proceedings
Q1. What does a court-appointed tax expert do?
A court-appointed tax expert reviews technical tax, accounting and financial issues and prepares a report to assist the court.
Q2. Is the tax expert appointed by the court or hired by the taxpayer?
The tax expert is appointed by the court. The taxpayer may appoint lawyers or tax advisers to prepare documents and respond during the expert review.
Q3. Can I respond to a tax expert report?
Yes. Parties may usually submit comments, clarifications or objections to the expert report, subject to the court’s directions.
Q4. What documents are needed for tax expert proceedings?
Documents may include FTA decisions, tax returns, invoices, contracts, ledgers, bank statements, audit notices and penalty calculations.
Q5. Can a tax agent act as a court-appointed expert?
A tax agent may assist with FTA matters, but a court-appointed expert is selected through the court’s expert appointment process.
Q6. How can lawyers assist during tax expert proceedings?
Lawyers can organise evidence, prepare submissions, respond to expert queries and challenge or clarify technical findings where required.
Talk to Expert
A Tax litigation lawyer plays a critical role in UAE tax litigation. The team conducts technical assessments to verify that tax assessments fulfill all requirements which are outlined in Federal Decree Law No. 28 of 2022 law requires judicial decisions to base their rulings on proper financial evidence. The process of contesting an FTA decision needs both immediate deadline adherence and complete documentation delivery to achieve success.
At HHS Lawyers, Our Tax Litigation Experts provide complete support for your tax dispute by guiding you about every step of the UAE tax litigation process. Our legal team offers strategic representation together with access to certified Tax Court Expert who will help build your case while safeguarding your rights.



