VAT Tribunals – reform legislation published

H M Revenue & Customs have today published a draft Statutory Instrument and a Technical Note concerning changes to, amongst other tax law, the Value Added Tax Act 1994. The changes implement the new legislation on Tribunals that was enacted last year. The changes mean that HMRC have to offer a taxpayer the option of a review of any appealable decision they make. The taxpayer may choose to request the review or appeal direct to the new Tribunal.

The draft Statutory Instrument has been released by HMRC with a view to obtaining the views of interested parties on it, and its impact upon the appeals process.

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