HMRC Issues Guidance On New Tax Appeals And Review System

by Robin Pilgrim, LawAndTax-News.com, London

07 April 2009

Guidance on the new tax appeals and review system has now been published by Her Majesty's Revenue and Customs (HMRC).

As part of wider reform of the tribunals system, the tax appeals system changed on April 1, 2009. The guidance explains how the new appeals system works for all the different taxes and duties affected, across both direct and indirect tax.

All of the previous tax tribunals, including the General Commissioners, the Special Commissioners and the VAT & Duties Tribunals, are now combined within the Tax Chamber of a new First-tier Tribunal. A new Upper Tribunal will hear appeals from First-tier Tribunal decisions.

Before an appeal is considered by the new tribunal, HMRC has explained that customers have a new statutory right to a review of the issue by someone in HMRC who has not previously been involved in their case.

The guidance explains the various options open to customers, including what they need to do and when.

HMRC's David Hinstridge commented:

"The tribunals and appeals system is changing. This guidance will help taxpayers and agents understand what they need to do when appealing or seeking a review of HMRC decisions, whether in direct or indirect tax."

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