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Internal Reviews

Ian Hyde and Matthew Davies of Pinsent Masons LLP provide a guide to the internal review system introduced as part of the new tax appeal system
In April this year taxpayers and HMRC were given a new appeal system to resolve their differences. We now have a single appeal system which not only unifies the process for all taxes but has also brought us completely new rules including new tracks for conducting appeals new costs recovery rules different rights to appeal and changes to judicial review of tax decisions.
The fundamental changes to the administration of tax introduced in April have been covered elsewhere in The Tax Journal. This article looks at the new internal review procedure. In the context of these other changes internal reviews...

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