Commentary

A5.710 HMRC review—summary

Administration and compliance

A5.710 HMRC review—summary

HMRC internal reviews

A5.710 HMRC review—summary

To coincide with the introduction of the new tribunal system on 1 April 2009, a new dispute resolution procedure was also introduced, whereby a taxpayer has the statutory right to request an internal review of an HMRC decision, as a way of reaching an agreement without the need to go to the tribunal. Almost every appealable decision about tax issues can be the subject of internal review, and the aim of the process is to provide a proactive and less costly way to resolve disputes. Under the previous system there was generally no

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