Administration and Appeals: Payment pending appeal
HMRC outlined the 'more consistent' approach that it will adopt to the collection of tax where a tribunal or court rules in its favour but the taxpayer appeals against the decision. PBR 2009 announced that payment of tax will normally be required in all such cases with effect in relation to decisions made on or after 1 April 2010. HMRC said it would not enforce payment in cases where an agreement not to do so was made with the appellant before 9 December 2009.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Administration and Appeals: Payment pending appeal
HMRC outlined the 'more consistent' approach that it will adopt to the collection of tax where a tribunal or court rules in its favour but the taxpayer appeals against the decision. PBR 2009 announced that payment of tax will normally be required in all such cases with effect in relation to decisions made on or after 1 April 2010. HMRC said it would not enforce payment in cases where an agreement not to do so was made with the appellant before 9 December 2009.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
