HMRC have today updated their guidance in the Appeals Reviews and Tribunals Guidance manual.
The change relates to section ARTG 2216, entitled “Reviews and appeals for direct taxes: Appealing against a decision: Current view of the matter not sent or unsatisfactory”.
The amended first paragraph now reads:
“Where a customer requests a review, the review cannot begin until we have sent the customer our current ‘view of the matter in question’ (Section 49B(2) TMA 1970), see ARTG2213. Similarly where we offer the customer a review, the review offer is not valid without our current view of the matter in question (Section 49C(2) TMA 1970).”
https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg2216
Related content from Claritax Books
In Tax Appeals – Law and Practice at the FTT, tax barrister Keith Gordon analyses some 500 precedents to show how the FTT rules are applied in practice, and how taxpayers may use the tribunal system for appealing against tax decisions.
