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Powers and Appeals

Robin Williamson Technical Director of the Low Incomes Tax Reform Group considers the new penalties and appeals system from the point of view of those on low incomes
On 1 April a reformed system of penalties inspections information powers and appeals came into force with similar rules applying to all the main HMRC taxes. The powers are balanced by rights of appeal and other safeguards set out in the law in official training and guidance and in ministerial statements. There will shortly be a new Charter defining rights and responsibilities between taxpayers and HMRC which may also help. A committee composed of senior HMRC officials and tax advisers will oversee the implementation of the new powers to ensure that they are used in accordance with assurances given...

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