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Will the new system for appeals be an improvement on the previous one, asks WILLIAM CRAIG
KEY POINTS
- A unified tax appeal system was needed.
- Taxpayers may find it harder to recover costs.
- Would a taxpayers’ advocate service be useful?
- HMRC must ensure their internal review system is impartial.
Since the merger of the Inland Revenue and HM Customs & Excise one of the main projects for the Government has been modernising the way in which compliance is handled; that is the methods used to ensure taxpayers of all types and sizes are doing what they are required to do by the law and the adjudication of disputes that result when they apparently are not.
This process inevitably involves a certain amount of intervention by the tax authorities now unified as HMRC.
With the advent of the new dedicated tax tribunal system already referred to in professional circles as the...
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