HMRC has issued the following guidance intended to help taxpayers and their advisers with the transition to the new reviews appeals and tax tribunal system on 1 April 2009.
'Direct tax
'The new provisions for optional statutory review apply where a direct tax appeal is sent to HMRC on or after 1 April 2009.
'The new review provisions also apply where a direct tax appeal was sent to HMRC before 1 April 2009 provided neither HMRC nor the taxpayer have taken any steps before that date to secure a hearing of the appeal by the General or Special Commissioners or the new tribunal.
'Where a direct tax...
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HMRC has issued the following guidance intended to help taxpayers and their advisers with the transition to the new reviews appeals and tax tribunal system on 1 April 2009.
'Direct tax
'The new provisions for optional statutory review apply where a direct tax appeal is sent to HMRC on or after 1 April 2009.
'The new review provisions also apply where a direct tax appeal was sent to HMRC before 1 April 2009 provided neither HMRC nor the taxpayer have taken any steps before that date to secure a hearing of the appeal by the General or Special Commissioners or the new tribunal.
'Where a direct tax...
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:
