Tax appeals: introduction of an internal review procedure | Practical Law
On 25 March 2008, HMRC published a summary of responses to its consultation document "Tax appeals against decisions made by HMRC" (the paper). For background, see Legal update, Pre-Budget Report: Consultation on tax appeals. The most significant aspect of the consultation was HMRC's proposal for the introduction of an internal review of its decisions for all tax matters, likely to take effect from April 2009. The proposal received "overwhelming support" and the paper sets out the government's future proposals, which include: