As part of the changes that were introduced to the tax appeals process from 1 April 2009, an HMRC internal review procedure was introduced, which provides a means of settling a dispute that has arisen between a taxpayer and HMRC without recourse to the First-tier Tribunal. The review process applies both to direct and indirect tax decisions and the underlying principles are the same for both direct and indirect taxes, although there are a number of differences in the way in which the actual review process is conducted.
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