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  • Tax Memo - Harmonised tax administration - Other reforms - Reviews and appeals - 98155
    The current system of appeals to tribunals and thence to the courts, which covers all taxes, was implemented on 1 April 2009. There are also procedures for requesting an internal review by HMRC if the taxpayer does not wish to go directly to appeal. 1. Some offences did not come under the current penalty regime until 1 April 2010 but any appeals against a decision made by HMRC since 1 April 2009 have had to be made under the current appeals process. For details of the penalty regime see ¶96000+. 2. Appeals...
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  • Tax Memo - Harmonised tax administration - Other reforms - Tribunal procedure - Before the hearing - 98380
    The law allows taxpayers a right of appeal against particular decisions of HMRC, including: - assessments; - decisions to refuse or reduce claims; - credits or refunds; - penalties and decisions not to suspend a penalty; and - certain rulings, directions and information notices. Indirect tax proceedings are started by notification of the appeal (¶98245) by the taxpayer to the tribunal. HMRC will also be informed by the Tribunals Service that an appeal has been lodged. The distinction between direct and indirect...
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