HMRC has published new guidance on its internal procedures for deciding how tax disputes should be resolved, depending on the particular circumstances of a dispute and how much tax is at stake:
Code of Governance for Resolving Tax Disputes: this updated document outlines HMRC’s approach to resolving tax disputes, including the department’s litigation and settlement strategy and alternative dispute resolution.
Tax Disputes Resolution Board remit: this explains the role of the TDRB. Broadly, the TDRB advises on cases where the total tax at stake is at least £100m or where the case is sensitive.
Customer Compliance Group Disputes Resolution Board remit: the CCGDRB advises on cases outside the remit of the TDRB, generally where the tax at stake exceeds £5m (or £15m in cases involving large businesses).
HMRC has published new guidance on its internal procedures for deciding how tax disputes should be resolved, depending on the particular circumstances of a dispute and how much tax is at stake:
Code of Governance for Resolving Tax Disputes: this updated document outlines HMRC’s approach to resolving tax disputes, including the department’s litigation and settlement strategy and alternative dispute resolution.
Tax Disputes Resolution Board remit: this explains the role of the TDRB. Broadly, the TDRB advises on cases where the total tax at stake is at least £100m or where the case is sensitive.
Customer Compliance Group Disputes Resolution Board remit: the CCGDRB advises on cases outside the remit of the TDRB, generally where the tax at stake exceeds £5m (or £15m in cases involving large businesses).
