Review of HMRC's tax decisions by HMRC? By Nichola Ross Martin
Can HMRC really create an internal process to review its decisions that is both impartial and cost effective? Nichola Ross Martin looks at HMRC’s new consultation paper.
Appealing a decision made by HM Revenue and Customs (HMRC) can be an unpleasant prospect and this is not just a matter of cost. Many taxpayers (and accountants) shy away from making an appeal because this could lead to a Commissioners hearing and most just want to enjoy simple, non-adversarial life.