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The current system of appeals to tribunals and thence to the courts, which covers all taxes, was implemented on 1 April 2009. There are also procedures for requesting an internal review by HMRC...
7. Specific mattersThe radical 2008 tax law changes updated HMRC’s powers and penalty regimes. There is now a more uniform framework for tackling non-compliance. This chapter looks at significant specific aspects.
Does it matter what type of tax?There are different requirements for paying or postponing different types of taxes that are the subject of your dispute with HMRC. In general you will need to...
What is an HMRC review?An HMRC review is an independent review of HMRC’s decision which you are disputing. The purpose of the review is to check whether the decision was made in line with HMRC procedures,...
What is ADR?Alternative dispute resolution (ADR) has been part of HMRC normal business since 2013/14. Success rates of around 95% are claimed for cases accepted for ADR. ADR involves a trained mediator...
Complaint against HMRCComplaints are about addressing unsatisfactory, unprofessional service from HMRC. In cases where there is no right of appeal against HMRC’s decision or action, and you...
Making an appeal to the tax tribunal can be a complicated process, but a string of recent decisions appear to show that you will need to be more careful than ever in respect of time limits. What’s changed...
The Ministry of Justice may soon introduce a fee to bring a case before the First-tier Tribunal and Upper Tribunal. If this goes ahead, what will it mean for your clients?
HMRC’s tax enquiries have become increasingly aggressive. This has led to a huge backlog of tax appeals waiting to be heard. In view of this, what alternative steps can you take to resolve...
After a long trial HMRC has opened its alternative dispute resolution (ADR) service to all SMEs and individuals. But when and how should you use it?