If you disagree with a decision made by HMRC about any form of tax you may be able to appeal and challenge the decision. It should be noted that there are different procedures of appealing direct and indirect taxes such as VAT and Customs Duty.
Where you are resolving a dispute on direct taxes”, normally your appeal can be settled by reaching an agreement. HMRC will consider your reasons for appealing and may agree to amend their decision. This will be confirmed in writing and you will have 30 days to accept or decline the amendment, before the tax or penalty adjustment is applied.
If there is no agreement you can ask either for a review by HMRC or apply for a hearing by an independent tribunal. This involves strict deadlines for making applications and you should consider appointing Jackson Moughal to assist you with your appeal.
Where HMRC does not agree with your appeal, they may offer you a review (or you can ask for a review), which would be carried out by another tax officer who has had no prior knowledge or involvement in the case. The term for this type of review is an “independent external review. Time limits apply throughout the independent review process but normally the process is completed within 45 days. However, if you don’t agree with the outcome of the review, you may have recourse by making an appeal to the First-Tier Tribunal.
Appeals to the First-Tier Tribunal
Appeals to the First-tier Tribunal are against the decisions made by HMRC and require you making a case for your dispute with an HMRC decision. Tribunal judges are usually legally-qualified and tribunal members are specialist non-legal members of the panel. Tribunals in most cases adopt procedures that are less complicated and more informal than those typically associated with the courts.
There are strict deadlines for making appeals to the First-tier Tribunal.
Using a expert adviser
Although any disputes can be resolved personally between the taxpayer and HMRC, we recommend that you appoint an accountant to act on your behalf. We at Jackson Moughal have the specialist expertise to represent you and challenge HMRC. We will ensure that your case is fully and accurately presented and any potential interest and penalties are minimised.
Key contacts for this service
To find out more about how we can help you, please contact your specialist tax adviser.
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