Tax Appeals against decisions made by HMRC: CIOT comments

The comments of the CIOT on the 2 June 2008 consultation on Tax Appeals against decisions made by HMRC, sent to HMRC on 16 July 2008, are available to download here in Adobe (pdf) format. HMRC’s summary of the responses to this consultation as well as the Order transferring the functions of the old Tribunals and Commissioners to the Tax Tribunals are also attached. The Order has already been laid before the Houses of Parliament so there is no further consultation. However, the Tribunals Working Group will continue to monitor changes and members who consider that there are problems or anomalies in the new legislation are welcome to send comments to technical@tax.org.uk with 'Tribunals - FAO Maric Glaser' in the subject line.

Technical Department
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