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Two weeks ago we described the new tribunal structure that replaces the General Commissioners and Special Commissioners appeal processes from 1 April 2009. Guidance for taxpayers who wish to have an HMRC decision reviewed or to appeal against a decision has now been published in Factsheet HMRC1 HMRC decisions-what to do if you disagree. The revised procedures apply only to decisions that are made on or after 1 April 2009.

Further information:
New factsheet ‘HMRC decisions - what to do if you disagree’


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Written by Ian Congreave -

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