The Resource Tax appeals and reviews : the new landscape

Tax appeals and reviews : the new landscape

Label
Tax appeals and reviews : the new landscape
Title
Tax appeals and reviews : the new landscape
Creator
Subject
Language
eng
Summary
Tax appeals reform was supposed to ensure that appeals in direct tax cases went direct to the Tax Tribunals rather than to HMRC. This would have underlined the independence of the tribunals from HMRC and secured uniform treatment of direct and indirect tax appeals. Achieving that result, however, proved more difficult than had been anticipated, leading to a compromise: direct tax appeals would go to HMRC in the first instance but taxpayers would thereafter have the initiative to notify their appeal to the Tribunal. Between those two steps HMRC introduced the possibility of an independent Revenue review of the decision that had been appealed. This article outlines the background to the new appeal, review and notification procedure and explains what it involves. The procedure offers a new opportunity to resolve disputes without litigation while limiting the number of appeals that have to be administered by the Tribunal. At the same time it may have the effect of making independent adjudication of tax disputes appear more formalistic, costly and remote for many taxpayers. The article offers an initial assessment of the new appeals and Revenue review procedure
Citation source
In: British tax review. - London. - (2010),
http://library.link/vocab/creatorName
Gammie, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • appeal
  • dispute resolution
  • procedural tax law
Label
Tax appeals and reviews : the new landscape
Instantiates
Publication
Label
Tax appeals and reviews : the new landscape
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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