HM Revenue & Customs Appeals

The system for appealing either a decision or an assessment by way of a notice of unpaid tax issued by HM Revenue and Customs (”HMRC”) is a complex matter and will often require specialist advice. For instance a VAT assessment (ie. indirect tax) can be dealt with in a number of ways. A request can be made to HMRC for a reconsideration of the assessment (through a statutory optional internal review, following the reforms to HMRC’s internal review procedures which were introduced at the beginning of April 2009) either by providing additional material or on the grounds that the assessment was unreasonable. It is also possible to submit an appeal to the Tribunal’s Tax Chamber within 30 days or do both ie. request a review and submit an appeal.

It is important to note that there is a strict 30 day deadline in which to request a review. Failure to do so will mean that HMRC will refuse to review the case unless there are exceptional circumstances. This will prevent the matter from going forward to appeal to the Tribunal’s Tax Chamber.

HMRC can insist on payment of the tax assessed prior to the appeal being heard unless an Appellant can demonstrate Hardship.

We can assist businesses with appeals to the newly-established Tribunal’s Tax Chamber following the reforms to the independent  tax appeals system which were introduced in April 2009, working with experienced legal practitioners where appropriate. We act on behalf of clients in appeals to the Tribunal against VAT and Excise Duty assessments based on allegations of missing trader, diversion and other fraud in a broad range of different industries. Our forensic and investigative skills play an important role in supporting our clients in such appeals, thereby contributing towards a successful outcome.