Commentary

A1.115 Appeals to the tax tribunals

Administration and compliance

A1.115 Appeals to the tax tribunals

A1.115 Appeals to the tax tribunals

A person dissatisfied with any assessment made on him or by the rejection or restriction of a claim made by him may appeal to the First-tier Tax Tribunal1 or ask HMRC to conduct an internal review into the matter2. The taxpayer does not have to ask HMRC to conduct an internal review, but can send his appeal directly to the Tribunal3.

All the tribunals that previously dealt with tax issues were abolished and their functions transferred to the two-tier current tribunal system4 (First-tier Tribunal and Upper Tribunal), generally with effect from 1 April 2009. The

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial