Appeals, Tax disputes & Tax Tribunals

When a taxpayer and HMRC cannot agree on an issue there is a formal appeals process to resolve matters.  There were major changes to the tax appeal procedures from 1st April 2009.

The Tax Tribunals replaced the General and Special Commissioners and VAT Tribunals.  At the same time HMRC  introduced an Internal Review procedure, which can be used instead of, or in conjunction with, the full Tribunal process.

Both systems give excellent opportunities for the well represented taxpayer to accelerate the pace of any Tax Enquiry or dispute, overcome HMRC intransigence and to have their case heard by an impartial, objective, decision maker.

What does it mean for me?

If you have a tax dispute or long running tax enquiry there are now two methods for bringing matters to a conclusion.  The Internal Review will bring a fresh pair of eyes to the situation and the Tribunal Appeals process will bring an independent and objective judgment. 
Success at either stage depends on the quality of the fact finding, presentation skills and technical knowledge of your tax adviser and their ability as an advocate.  Where worthwhile sums are at stake it’s always worth engaging skilled and experienced specialist professionals to prepare your case. 

Lynam Tax Enquiry Experts have prepared for many General and Special Commissioners' hearings and the process has usually meant HMRC conceding before the formal meeting.  We have also presented cases successfully at formal contentious hearings. And we are now assisting a number of clients through the Internal Review and Tribunal processes.

If you need advice and help in a contentious tax dispute call Paul Lynam now on 0845 643 9997 or email partners@lynamtax.co.uk

For more information about the Tax Tribunals and Internal Reviews click here for our news article New Appeals Process in Tax disputes: the Tax Tribunals.