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Tax Appeals Reform

 
David Halsey Assistant Director in Central Policy HMRC reviews the HMRC technical document and draft secondary legislation on tax appeals reform
 
On 2 June HMRC published a technical document and draft secondary legislation giving details of proposed changes to the handling of tax appeals against HMRC decisions. These changes are intended to come into effect in April 2009 in conjunction with Ministry of Justice (MoJ) reforms to the tribunals which hear tax appeals.
 
In particular in response to consultation provision will be made for a statutory entitlement to review on a consistent basis across the various taxes and duties administered by HMRC.
Background
 
The present approach to the administration of appeals against...

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