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Update to code of governance for resolving tax disputes

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HMRC has published an updated code of governance for resolving tax disputes. Changes include:

  • removal of the £10m threshold for ‘sample cases’ referred by the Tax Disputes Resolution Board to the Commissioners;
  • lowering of threshold for referral of transfer pricing cases;
  • removal of references to the high risk corporates programme (HRCP) and other HMRC organisational name changes.

The code sets out HMRC’s governance arrangements for decisions on how disputes should be resolved. Cases for which the commissioners are the decision makers are first considered by the tax disputes resolution board (TDRB). The TDRB is the successor to the high risk corporates programme board but has a broader remit to consider cases arising across HMRC. The board is made up of senior officials from business areas across HMRC, including from the legal profession, and makes recommendations to the Commissioners as to the appropriate basis for resolving one or more disputed points in a case.

For instance, the TDRB makes recommendations to the commissioners about the resolution of disputes in cases involving tax of at least £100m or potential adjustments of at least £500m. The TDRB also makes recommendations in relation to a sample of cases from the line of business dispute resolution boards. There is no longer a threshold for sample cases.

Specific arrangements apply in the area of transfer pricing. For high profile cases, the transfer pricing board is the decision maker. These now include those with £15m –£100m at stake.

Issue: 1225
Categories: News