HMRC have updated this manual:
- Resolution of appeal: Repayment of tax overpaid – guidance amended throughout
- Resolution of appeal: payment of tax following an appeal – page title and guidance amended throughout
- Reviews and appeals for direct taxes: appealing against a decision: customer appeals and subsequently asks for a review – second to last two paragraphs amended
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.