The policy and practice of the Review of Powers is that when it considers specific tax legislation, it includes a review of the relevant embedded safeguards.
These safeguards may specify:
To complement the review of embedded safeguards, on 17 May 2007 the Review of Powers published a consultation called 'Safeguards for Taxpayers'. A summary of responses - Safeguards for Taxpayers was published on 10 January 2008 and in response HMRC announced that it would begin the process of working with interested parties on the development of a Taxpayers' Charter.
Legislation requiring HMRC to prepare and maintain a Charter
On 1 April 2009 HMRC changed the way it handles tax disputes and appeals, introducing a more consistent approach to internal review. At the same time the existing tax tribunals (including the General and Special Commissioners and the VAT & Duties Tribunals) were replaced by the First-tier and Upper Tribunals.