The following Personal Tax guidance note by Tolley and written by Anne Redston provides comprehensive and up to date tax information covering:
This guidance note is only a summary and does not cover all situations. You may need to take further advice in relation to any particular appeal position. If the appeal is against a decision by Revenue Scotland, the procedure may not be the same as that set out here. You are advised to take specialist advice.
This guidance note, and the other related guidance notes on Tribunal appeals, sets out the position before the coronavirus (COVID-19) pandemic. However, Tribunal appeals, hearings and related procedures have all been affected by the coronavirus pandemic. You are strongly advised to read Impact on the Tax Tribunals within the Tolley COVID-19 toolkit, as that commentary summarises the current position.
Before you read this note, you should read the Appealing an HMRC decision ― outline guidance note. It explains the approach you have to take is slightly different for direct taxes and VAT.
In either case, once HMRC has made an appealable decision, the taxpayer normally has 30 days during which it can accept an offer from HMRC to review a decision, or alternatively, request that HMRC review the decision.
HMRC says that in carrying out a review, it has two main aims:
In considering whether or not HMRC would want to take the case to the Tribunal, the review
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login
To view our latest tax guidance content, sign in to Tolley Guidance or register for a free trial.