CCLG16100 - Reviews, Appeals, Tribunals & Complaints: Objectives of reviews and appeals
The objective of the review and appeal arrangement is to provide an efficient process for challenging Departmental decisions that is in line with the Taxpayer’s Charter and Open Government initiatives.
As far as possible the Departmental review must be independent from the original decision making process, so that the registered business (or anyone else who has asked for a review) has confidence in the fairness of the system. See paragraph CCLG16350 the role of the reviewing officer.
For this reason it will not be appropriate in most cases for the review to be undertaken by line managers, although a commitment has been given that the review will be conducted by someone of a higher grade than the person who made the decision which is in dispute. Usually this will be at Senior Officer and above.
A further objective is to resolve most disputes at, or before, the review stage. Cases should only reach the Tribunal where a genuine disagreement remains between the Department and the person making the appeal. The review stage should weed out cases where, possibly in the light of new or additional information, the original decision is subsequently considered to be incorrect or poorly founded or where, for exceptional reasons, the issue is one that the Department does not wish to contest. Such decisions will be used to inform best practice and be reflected in subsequent guidance. It is relatively quick and cost effective for us to resolve a case at the review stage, unlike appeals.