RPSM12102020 - Information requirements and administration: Appeals: Background

Background

[The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 - SI 2009/56] 

In the past, appeals were heard by either the ‘General Commissioners’ or ‘Special Commissioners’, however with effect from 1^st April 2009, the Commissioners functions transferred to a new tribunal structure established under the Tribunals, Courts and Enforcement Act 2007 (TCEA). The TCEA provides a two tier tribunal, sub-divided into Chambers which operate at the two tiers:

• the Tax Chamber of the ‘First-tier Tribunal’ will consider most first instance appeals against tax decisions, and
• the ‘Upper Tribunal’ will hear appeals against the decisions of the First-tier Tribunal. A small number of cases involving complex legal argument may exceptionally also be heard by the Upper Tribunal at first instance.

The 1^st April 2009 also saw the introduction of a statutory option to have an appealable decision reviewed by HMRC. This option for a formal review within HMRC gives customers more choice over how their disagreement is handled.