Commentary

RCB/10/09 Tribunals reform—changes to the tax appeals system and new internal review process

Part V16 Forms and other HMRC material

RCB/10/09 Tribunals reform—changes to the tax appeals system and new internal review process

RCB/10/09 Tribunals reform—changes to the tax appeals system and new internal review process

Revenue & Customs Brief, Issue 10. 16 March 2009

Summary

This Revenue & Customs Brief outlines the new tax appeals system and HMRC's new internal review process, due to be implemented from 1 April 2009.

Introduction

From 1 April 2009 there will be a major change to the current system of tax tribunals. To coincide with this, HMRC is changing the way it handles disagreements about tax. The new review process will help provide a more consistent approach to the way we seek to resolve disputes with those who disagree with appealable tax decisions made by HMRC.

At the moment, there are three main tribunals which deal with appeals against HMRC decisions. From April, these tribunals will be abolished and replaced by a single Tax Chamber in the First-tier Tribunal which will consider all disputes and hear appeals in relation to both direct and indirect tax.

New

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