Disputes with HMRC: appeals

FORTHCOMING CHANGE: The Tribunal Procedure Committee (TPC) consultation on the provision of written reasons for decisions (30 July to 22 October 2024) includes proposals to amend the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, SI 2009/273. For more information, see LNB News 13/08/2024 4.

Most HMRC decisions are able to be appealed by the taxpayer.

Once a taxpayer has received an appealable decision, the clock has already started to run for:

  1. requesting an HMRC review of that decision, and

  2. appealing it to the First-tier Tax Tribunal (FTT)

Below is an overview of the appeals procedure and the matters to be considered by a taxpayer:

  1. before launching an appeal, and

  2. throughout the appeal process

The procedure differs if the matter in dispute is a direct tax or a VAT matter.

See also: Practical steps following a decision in tax matters—checklist.

This subtopic concerns disputes with HMRC. For disputes with Revenue Scotland, see: Disputes with Revenue Scotland: appeals—overview.

For an illustration of how, in relation to appealable decisions made by HMRC (ie those HMRC decisions

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All in? Court confirms when a settlement is 'made' for the purposes of excluded property (Accuro Trust (Switzerland) SA v The Commissioners for HMRC)

Private Client analysis: This case considered the meaning of 'relevant property' under the settlements regime of the Inheritance Tax Act 1984 (IHTA 1984) and, in particular, the time at which this definition is to be tested. The question arose as to whether the trustees of an offshore trust established by a non-UK domiciled settlor were subject to the UK settlements regime in respect of property added to the trust after the settlor became deemed domiciled in the UK, or whether they were exempt from such charges as the trust consisted solely of excluded property. The First-tier Tribunal (FTT) held that whether trust property is excluded property is based on the status of the trust at the time that it was established, not at the time that the property in question was added to the settlement. As a result, the trust in this case did consist solely of excluded property and no inheritance tax (IHT) charges arose as a result of either the ten-year anniversary or capital distributions. The FTT was also asked to consider whether their jurisdiction was appellate, or supervisory only. The FTT held that, while their jurisdiction was supervisory, the questions raised by the trustees were relevant in establishing whether HMRC had acted reasonably and that the outcome (ie that the paid IHT should be refunded and that no further IHT was due) would be the same in either case. Written by Katherine Willmott, senior associate solicitor at Foot Anstey LLP.

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