Local Reconsiderations & Appeals

Falling short of going before the formal Tax Tribunals, it is possible to ask HMRC to reconsider their decisions. 

The process is still fairly formal, and frequently requires the taxpayer to provide considerable additional material, whilst receiving little or no additional material back from HMRC in return. 

Some advisers could be forgiven for feeling that such procedures are no more than an opportunity for HMRC to marshal their case, and there is no doubt that it can be used as such.  However, it is not a procedure to be dismissed out of hand, it can be worth following, it can still give rise to costs or conciliatory payments to the taxpayer, and, where properly managed, provide support towards litigation within the tax courts.  And yes, we do get HMRC to change their mind within the procedure!

The advice we are asked to provide covers many other areas.

For more information please contact us.