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 HMRCs own staff. CCH, the accounting and tax information provider says the moves could delay repayment of taxes by months, may not be transparent or impartial and could delay the dispute resolution process.
The consultation proposes that HMRC review tax disputes ahead of the proposed new independent tribunal system. The Tribunals, Courts and Enforcement Act, which received royal assent in July is set to eventually dispense with the General Commissioners and Special Commissioners appeal tribunals.