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Tax Appeals Reform

 
David Halsey Assistant Director in Central Policy HMRC brings readers up to date with preparations for the start of the new review and appeals system on 1 April
 
It is just two weeks until the beginning of April when the long-awaited reforms to tax appeals and the new review process come into effect. So it is a good time to take stock of developments over the last few months to help ensure we are all ready.
Background
 
The new statutory entitlement to optional pre-tribunal review will operate on a consistent basis across the various taxes and duties administered by HMRC. It will be a new feature of the appeals process in direct tax (where we...

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