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HMRC’s tax assurance commissioner (TAC) Edward Troup handled 22 cases in the first six months of his appointment, according to a report that covers the department’s newest approach to resolving disputes with taxpayers.
HMRC’s tax assurance commissioner (TAC) Edward Troup handled 22 cases in the first six months of his appointment, according to a report that covers the department’s newest approach to resolving disputes with taxpayers.
The TAC’s role – announced a year ago as one of the top jobs at the Revenue – was created to make decisions in sensitive cases, in those with more than £100m under consideration, and in a sample of cases where the tax involved is at least £10m but less than £100m.
The tax disputes resolution board referred 22 cases to Troup – preceded at HMRC by Dave Hartnett, permanent secretary for tax – in the first half-year as TAC. Eleven taxpayers’ proposals worth a total of £1,368m were accepted, six proposals valued in whole at £285m were accepted with conditions, and five were rejected at a total of £398m.
The new report, How We Resolve Tax Disputes, also documents significant litigation in 2012/13; 18 cases were heard in the Court of Appeal or Court of Session, with four in the Supreme Court. The judges found for the taxman in 14 of the cases, and for the taxpayer in six. Judgment is still awaited in two.
In addition, the tribunals and courts ruled on 33 avoidance cases, with 27 decided in favour of the Revenue, equating to protected tax of around £10bn.
