HMRC has published the latest Tax Assurance Commissioner’s Annual Report, which outlines HMRC’s performance in resolving civil tax disputes with taxpayers for the period from 1 April 2015 to 31 March 2016 (see http://bit.ly/2a6Xhk6). Of 448 cases examined:
· 77% fully adhered to assurance and governance processes (80% in 2014/15);
· 21% followed processes, but with scope for some improvement (18% in 2014/15); and
· 2% had one or more aspects that did not meet expected standards (2% in 2014/15).
The process is managed and overseen by three Commissioners of HMRC. They are advised by a Tax Disputes Resolution Board, below which are various resolution boards which look at cases in particular business areas across the department. Contentious Issues Panels consider disputed tax points which affect multiple taxpayers.
HMRC has published the latest Tax Assurance Commissioner’s Annual Report, which outlines HMRC’s performance in resolving civil tax disputes with taxpayers for the period from 1 April 2015 to 31 March 2016 (see http://bit.ly/2a6Xhk6). Of 448 cases examined:
· 77% fully adhered to assurance and governance processes (80% in 2014/15);
· 21% followed processes, but with scope for some improvement (18% in 2014/15); and
· 2% had one or more aspects that did not meet expected standards (2% in 2014/15).
The process is managed and overseen by three Commissioners of HMRC. They are advised by a Tax Disputes Resolution Board, below which are various resolution boards which look at cases in particular business areas across the department. Contentious Issues Panels consider disputed tax points which affect multiple taxpayers.
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