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News – 10.04.24
Form PF: Are you up to speed with the latest developments?
Through this insight we will bring to your attention the main changes in a bitesize manner so that you can stay abreast of the requirements as they may apply to your firm. … Read more
Insight – 16.04.24
US and UK tax on carried interest
Learn more about the opportunities to minimise double taxation for dual US/UK taxpayers … Read more
Upcoming event – 29.04.24
Governance code updates and advice for Further Education colleges from Buzzacott and the ESFA
Join Buzzacott and the ESFA for a governance update for further education colleges … Read more
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130 Wood Street, London, EC2V 6DL
enquiries@buzzacott.co.uk T +44 (0)20 7556 1200
Get specialist tax investigation help today: +44 (0)20 7710 3389
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If a closure notice is issued by HMRC you will be able to appeal and request an independent review (or even make an appeal directly to the tribunal). Such a review will still be performed by an officer at HMRC, but they should be from another team and have had no involvement with the case to date. We have seen cases where the independent officer has been someone in the same team as the case officer, or even sitting alongside them. If you're in any doubt as to whether the reviewing officer is independent, this should be addressed at the earliest opportunity.
When you request a review, it’s possible to make further representations to the reviewing officer. At this stage, we suggest you consult a tax investigation specialist, who will be able to suggest different arguments, or a different approach, which could help settle your case.
If the reviewing officer confirms the case officer’s view, the next step is to appeal to the tribunal. Taking a case to tribunal can be very expensive and, in our view, should be avoided if at all possible. One way of doing this is to use mediation.
Mediation is far less formal and costly than a tribunal. It allows parties to meet face to face and air their grievances before an independent HMRC facilitator, with a view to reaching a settlement.
According to HMRC’s figures, mediations have an 88% success rate. At Buzzacott, we’ve managed to reach an agreement in 100% of the cases we have taken to mediation due to the appointment of our own CEDR (The Centre for Effective Dispute Resolution) accredited mediator.
Even if mediation is not successful, it’ll still allow you and your adviser to narrow down the issues at dispute, allowing you to make a more informed decision as to the arguments that will be raised, and the likelihood of success, should the case proceed to tribunal.
For more information about Alternative Dispute Resolution (ADR) mediation, and how we can help you settle your dispute with HMRC utilising our CEDR accredited mediator, please click the button below.
Tribunals put far more pressure on the taxpayer than mediation, with greater requirements placed on the submission and presentation of evidence, and strict deadlines that must be met.
While it’s possible to represent yourself at these hearings, HMRC uses dedicated personnel, and any taxpayer without representation will be severely disadvantaged. We recommend seeking specialist advice to: review your case prior to entering into proceedings, keep in mind the deadlines for any appeal, and to then represent you should you decide to proceed.
Judicial review is only available where a government body, such as HMRC, makes a decision that is not open to appeal, such as the issue of an accelerated payment notices (APN) or ‘follower notice’. Judicial review is a complex and expensive process, and we would recommend obtaining representation from a legal adviser or solicitor that specialises in tax matters before taking any action. We work with leading legal specialists who are best placed to offer advice on any potential action.
We have extensive experience in assisting clients in dispute with HMRC, be it complex fraud investigations or more simple compliance checks with regards to potential errors in returns or undisclosed income.
Where required, our in-house CEDR accredited mediator, Barbara Bento, can help clients find a resolution through ADR mediation. We can guide you through the ADR process and act as your representative and agent, ensuring you have minimum contact with HMRC and safeguarding your best interests.
Buzzacott’s Tax Investigations and Dispute Resolution team has been honoured as the ‘Best Tax Disputes/Investigations Team’ at the prestigious Tolley’s Taxation Awards 2019. These awards recognise the finest achievements and talents of remarkable individuals and teams across the entire tax profession.
Barbara and I worked together to assist a mutual client in reducing a customs duty and import VAT liability from nearly £4m to £1.7m. Barbara’s assistance was invaluable, as HMRC had previously doggedly defended the full liability. She provided valued input by collating and advising on the best position to pursue at Alternative Dispute Resolution (ADR). Barbara and Mark Taylor from the Buzzacott team liaised with HMRC’s ADR Team, which ultimately led to a fair, just, and excellent result, especially given HMRC’s previous refusal to engage.
Barbara and her colleagues were very personable and easy to understand in terms of approach with myself and the client. Equally, they were very professional and stood for no-nonsense when presenting and advancing the client’s case with HMRC.
David Miller, The Customs People
Call us today on +44 (0)20 7710 3389 or fill in the form below and a member of our team will be in touch. All communications are in the strictest confidence.
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