Tax guidance
April 1st 2009 Guidance on the new tax appeals and review system has been published 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 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.
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