Comment Stephen D. Brownlee
Understanding the new
tax appeals procedure
If you are feeling overwhelmed by the
changes to the new tax appeals system dont
worry, here is a quick guide.
T
he new tax appeals procedure will
be less costly, more consistent
and, where there is a recourse
to the Tribunal Service, independence
from HMRC.
Significant changes to HMRC’s
appeals procedure are taking place
from April 2009.
From the 1
st
April 2009 the existing
Commissioners and Tribunals used by
HMRC will be replaced by a two tier
Tribunals administered by the Ministry
of Justice. At the same time HMRC
by Stephen D. Brownlee
will be introducing an internal review
procedure which can be followed
instead of, or in conjunction with, the the appeals from, and enforcement of
within 30 days of the original decision
full Tribunal regime decisions of the First-tier Tribunal.
(if the internal review procedure is not
Appeals to the Upper Tribunal will
chosen) or 30 days from notification of
Internal review require permission, and in most cases
the internal review decision. Appeals to
Currently there are review and will be on a point of law.
the Tribunal Service must be made in
reconsideration systems in place for
writing either by letter or by using the
indirect tax appeals, and these systems New procedures in practice
appeal form available at: www.hmrc.
will be extended to direct tax appeals. If an appeal is to be made against a
gov.uk/about/tribunals-reform.htm
It is anticipated that internal reviews decision of HMRC, such appeals must
will provide a simpler, cost effective be made within 30 days of the decision.
Transitional arrangements
alternative to the full Tribunal Service If a resolution cannot be reached then:
Where direct tax appeals are already
route. a request can be made to have the
underway at the time of changeover
case reviewed by a different officer
in April 2009, then a review will be
Appeals to the Tax Tribunal within HMRC; an internal review, or a
available, if they are still being dealt
There are two tiers in the Tribunal request that the case is referred to the
with internally but not where the
system: tax tribunal.
appeal is already within the jurisdiction
First-tier Tribunal (Tax Chamber) will If the choice is made for an internal
of the old tribunal system ( General and
hear nearly all tax appeals. However, a review, in the first instance, it is still
Special Commissioners and Section 706
small number of more complex cases possible to appeal to the tribunal from
Tribunals) Guidance on the transitional
From the 1
st
April
may be referred straight to the Upper the decision of the internal review.
arrangements for indirect taxes should
Tribunal. The decision as to which cases Once the review is complete, and the
be issued shortly.
2009 the existing
will be referred straight to the Upper decision communicated, the tax payer
Commissioners
Tribunal will be made by the Tribunal has again 30 days to appeal to the
Source of further information
President. Tribunal.
It is anticipated that HMRC will be
and Tribunals used
The Upper Tribunal is a Court of Record Where an appeal to the Tribunal Service
issuing further guidance on the new
by HMRC will be
with jurisdiction throughout the is against a direct tax decision then an
appeals procedures. More information
United Kingdom. In addition to appeal must have been made to HMRC
on the tax appeals procedure is
replaced by a handling more complex first.
available at
www.accaglobal.com/
two tier Tribunals,
tax appeals, referred for Whether appealing to the Tribunal
advisory. L
consideration by the following an internal review
administered by the
For more information contact Stephen Brownlee
Tribunal President from decision or appealing direct to
FCCA of SDB Accountancy Services
Ministry of Justice.
the First-tier Tribunal, the Tribunal, such appeals must on 0191 2766792
it will also deal with be made to the Tribunals Service
email:
info@sdbaccountants.co.uk
110 Trewhitt Road, Heaton, Newcastle Upon Tyne, NE6 5LU Tel: 0191 2766792
www.sdbaccountants.co.uk info@sdbaccountants.co.uk
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