CIOT: Changes to tax tribunal system

CIOT: Changes to tax tribunal system

CIOT: Changes to tax tribunal system

A new tax Tribunals appeals system will come into existence for settling disputes between taxpayers and Her Majesty’s Revenue and Customs (HMRC). The new system begins on 1 April 2009.

Taxpayers who are considering an appeal or are in the process of appealing should ensure they understand the changes taking place and their implications.

Nick Goulding, President of the CIOT, says: “The Chartered Institute of Taxation always advises taxpayers to get qualified professional advice. We would recommend all those in, or considering, the appeals process to discuss the changes with one of our members, a Chartered Tax Adviser, or another suitably qualified professional before 1 April.”

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For press information contact Simon Goldie on 020 7245 4122 (direct line), 07879 497316 (mobile). Email sgoldie@ciot.org.uk

Notes to Editors

The CIOT is holding a one-day conference on the new Tribunals’ system on 1 April at the Law Society.

The key changes to the appeals process are:

An optional review process
No compulsory review in indirect tax and duty cases (except for restoration cases)
Formal appeal to Tribunal not HMRC
Administrative arrangements for appeals
Strike out in VAT cases
Interest
Costs
Further appeals