News

Alison Lovejoy

Transitional appeal guidance

HMRC has issued the following guidance intended to help taxpayers and their advisers with the transition to the new reviews appeals and tax tribunal system on 1 April 2009.

'Direct tax

'The new provisions for optional statutory review apply where a direct tax appeal is sent to HMRC on or after 1 April 2009.

'The new review provisions also apply where a direct tax appeal was sent to HMRC before 1 April 2009 provided neither HMRC nor the taxpayer have taken any steps before that date to secure a hearing of the appeal by the General or Special Commissioners or the new tribunal.

'Where a direct tax appeal was sent to HMRC before 1 April 2009 and...

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Transitional appeal guidance

HMRC has issued the following guidance intended to help taxpayers and their advisers with the transition to the new reviews appeals and tax tribunal system on 1 April 2009.

'Direct tax

'The new provisions for optional statutory review apply where a direct tax appeal is sent to HMRC on or after 1 April 2009.

'The new review provisions also apply where a direct tax appeal was sent to HMRC before 1 April 2009 provided neither HMRC nor the taxpayer have taken any steps before that date to secure a hearing of the appeal by the General or Special Commissioners or the new tribunal.