Appeals System Changes

摘要

From this month there will be a major change to the current system of tax tribunals, and HM Revenue & Customs is also changing the way it handles disagreements about tax. At the moment, there are three main tribunals that deal with appeals against HMRC decisions. These tribunals will be abolished and replaced by a single tax chamber within the new first-tier tribunal, which will consider all disputes and hear appeals in relation to both direct and indirect tax.