Recently published data points to the need for more transparency about how HMRC is trying to reduce the number of disputes, writes former CIOT president Ray McCann.
Since 2009 where there is an appeal a taxpayer in dispute with HMRC has been able to require HMRC to review its position on the issues involved and HMRC can itself offer such a review. At a time when the balance of power weighs heavily in favour of HMRC there is inevitably some scepticism as to whether a review which is not independent of HMRC would offer taxpayers any real hope of overturning HMRC’s position without the need for a tribunal hearing. Despite this the most recent data set published by HMRC suggests that far from being sceptical more taxpayers should see a statutory review as an opportunity to successfully pursue an appeal.
The data published...
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Recently published data points to the need for more transparency about how HMRC is trying to reduce the number of disputes, writes former CIOT president Ray McCann.
Since 2009 where there is an appeal a taxpayer in dispute with HMRC has been able to require HMRC to review its position on the issues involved and HMRC can itself offer such a review. At a time when the balance of power weighs heavily in favour of HMRC there is inevitably some scepticism as to whether a review which is not independent of HMRC would offer taxpayers any real hope of overturning HMRC’s position without the need for a tribunal hearing. Despite this the most recent data set published by HMRC suggests that far from being sceptical more taxpayers should see a statutory review as an opportunity to successfully pursue an appeal.
The data published...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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