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    Harmonised tax administration - Other reforms - Reviews and appeals - 98155

    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 matters

    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.

    4. Paying tax - Does it matter what type of tax?

    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...

    5. The HMRC review - What is an HMRC review?

    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,...

    6. HMRC alternative dispute resolution - What is ADR?

    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...

    10. Alternatives to appeal - How do I raise a complaint? - Complaint against HMRC

    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...

    Appeals are getting tougher

    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...

    Fees to be introduced to challenge HMRC?

    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?

    Challenge the Taxman - if you can afford the wait

    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...

    Challenging the Taxman

    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?