Taxpayers set to lose rights under new tax appeal system | AccountingWEB

Taxpayers set to lose rights under new tax appeal system

Concern has already been voiced over new proposals put forward in a consultation document published with the pre-budget report: ‘Tax appeals against decisions made by HMRC’.

A key proposal is that appeals against decisions made by HM Revenue and Customs (HMRC) will be conducted exclusively by HMRC’s own staff.


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Comparison with other areas of government

AnonymousUser | | Permalink

This sort of internal review is used in other areas and it would be good if some of the professional bodies commenting could draw on the academic research that already exists about its effectiveness. There is some classic research on its use in homelessness law which, if my memory serves me right ,raised, amongst other things, why even in the most dire situations more people did not resort to it when their claim was turned down, and why a relatively high number of decisions were overturned, begging the question of why they were wrong in the first place. In other words, would not resources be better spent getting initial decisions right, rather than leaving it to those taxpayers who are either properly represented or clued up enough to seek internal review which might then get the decision remade in their favour. That's even before we get on to the rights and wrongs (and human rights issues) about access to external appeal tribunals.