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Welcome to the second newsletter for the 2008/09 edition of Tax Memo. With the introduction of the new tribunal regime for tax on 1 April 2009, tax administration has arguably undergone its biggest change since the introduction of self-assessment. The abolition of the general and special commissioners and their replacement with a tax tribunal system will create new opportunities and risks for taxpayers and their advisers. We have prepared this newsletter to provide you with a comprehensive analysis of the changes in one document. We believe you will find this particular newsletter useful and informative in advising you about the reforms, and welcome any comments you may have as to how we can improve our service. We look forward to receiving your emails at flm@flmemo.co.uk. |
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TAX MEMO 2008-09 |
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Newsletter Issue 2 |
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The new tax administration regime 2009 |
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185 PARK STREET BANKSIDE LONDON SE1 9DY (T) 020 7803 4666 (F) 020 7803 4699 |
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Disclaimer This newsletter is provided on the understanding that the information contained within it is for guidance only, and that the publisher is not in business to provide legal or accounting advice or other professional services. Readers entering into transactions on the basis of, or otherwise relying on, such information should seek the services of a competent professional adviser. Whilst every care has been taken to ensure the accuracy of the contents, the editors and the publishers cannot accept responsibility for any loss occasioned to any person acting or refraining to act as a result of any statement in this newsletter. |
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▪ Asking Revenue and Customs to review their decisions ▪ Time limits ▪ Transitional provisions |
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▪ Abolition of the general and special commissioners ▪ New track system for appeals ▪ Allocation of cases to tracksRepresentation in the first-tier and upper-tier tribunals |
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▪ How to make an appeal against a decision by HMRC ▪ Appeal applications in each track ▪ Transitional provisions |
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▪ Costs recovery ▪ Professional representation at each tribunal |
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▪ Further appeals
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