The Tribunals that replace the Commissioners
HMRC have released a training package on the Tribunals reform which is coming into effect on 1 April 2009. This training package was originally produced for HMRC staff but has now been published on HMRC’s website and is designed to provide a general overview of the main changes that will be taking place. The package also includes some comment on the transitional processes that will be in place for cases that straddle the old and new rules.
HMRC have also indicated that they will be publishing additional and more detailed guidance over the coming weeks.
The training package is divided into the following sections:
· Introduction, aims & objectives of the new tribunal system
· An explanation of how the changes will affect HMRC decisions
· The new two tier tribunal system
· New internal review process
· How the changes relate to direct and indirect taxes
It is hoped that as part of these reforms there will also be a reduction in the number of cases that require a full Tribunal hearing and that the costs of such a hearing will be reduced.