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23 March 2010
HARRIET BROWN squares up to HMRC’s internal review procedure. Is it a useful process for resolving disputes?
KEY POINTS
- A brief introduction to the review process and guidance.
- HMRC’s guidance and approach to a review.
- The experience from the first nine months.
- Statistics and taxpayer success rate.
- When should the review procedure be used?
- Downsides and words of caution.
Since 1 April 2009 taxpayers have had an additional route to resolving disputes with HMRC. Nearly one year on is the review procedure proving a useful tool for taxpayers or is it just another delay along the way to the resolution of a dispute with HMRC?
A quick introduction
The review procedure is now very familiar to many even those who have not yet used it. The Transfer of Tribunal Functions and Revenue and...
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