HM REVENUE AND
CUSTOMS News Release (Ref:NAT 31/09) issued by COI News Distribution
Service on 2 April 2009
Guidance on the
new tax appeals and review system has been published today by HM
Revenue & Customs (HMRC).
As part of wider reform of the tribunals system, the tax appeals
system changed on 1 April 2009. The guidance explains how the new
appeals system works for all the different taxes and duties
affected, across both direct and indirect tax.
All of the previous tax tribunals, including the General
Commissioners, the Special Commissioners and the VAT & Duties
Tribunals, are now combined within the Tax Chamber of a new
First-tier Tribunal. A new Upper Tribunal will hear appeals from
First-tier Tribunal decisions.
Before an appeal is considered by the new tribunal, customers
have a new statutory right to a review of the issue by someone in
HMRC who has not previously been involved in their case.
The guidance explains the various options open to customers,
including what they need to do and when, and is available online
at http://www.hmrc.gov.uk/dealingwith/appeals.htm.
HMRC's David Hinstridge said:
"The tribunals and appeals system is changing. This guidance
will help taxpayers and agents understand what they need to do
when appealing or seeking a review of HMRC decisions, whether in
direct or indirect tax."
Notes for editors
1. The new internal review process, announced in Budget 2008, has
been the subject of extensive consultation. It is designed to help
resolve as many disputes as possible informally, without the need
to involve a tribunal.
2. The Tribunals Service provides administration and support to
various tribunals throughout the UK, including tax appeals
tribunals. An executive agency of the Ministry of Justice, it was
formed in 2006. For further information visit http://www.tribunals.gov.uk.
Issued by HM Revenue & Customs Press Office
Press
enquiries only please contact:
Tel: 020 7147 0051 / 0394
Website http://www.hmrc.gov.uk