A5.601 Introduction

Division A5.6     Appeals to the Tax Tribunals

For updates affecting this Division please see Part A0 Updates

Tax appeals—Overview

A5.601 Introduction

1 April 2009 saw the extensive reformation of the tax appeals system.

Prior to this date the hearing of tax appeals and administrative processes differed between the various tax tribunals (the General Commissioners, the Special Commissioners, the VAT and Duties Tribunals and the Section 706/704 Tribunals). Reform of these tribunals had been under consideration for a number of years, but further impetus was given to this when HMRC were established in 2005 and the existing systems were transferred from the former departments, with the result that different rules and procedures applied across different taxes

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