Individuals Stakeholder Forum

Tribunal Reform workshop at Individual Stakeholder Forum 2 October 2008

Views expressed in discussion by ISF members:

• Who is on review body? HMRC officers due to complex subject matter.
• Good to have a second pair of eyes.
• Review is independent from original caseworker decision.
• Tribunal system is totally independent for dispute resolution.
• Good to have opportunity for decision to be reviewed.
• Pilot running - some decisions varied and some overturned.
• As case law builds this will feed into guidance.
• Maximum time scale is 45 days - good to have a set time limit.
• Taxpayers have 30 days to comply but we ask for 45 days.
• Process is no different to other Gov't Dept's.
• Hopefully this will be a better process but the jury is still out, proof of the pudding.
• Shame it is not an independent review.
• QA process is part of the review - need right staff to do the external element of this.
• HMRC cases at tribunal should be reasonable to produce good quality case law.
• Need to be clear with customers what decision has been made and why - plain and simple language.
• Will we deal with Intermediaries? Yes, built into process. Copied into correspondence.