Appeals and Tax Tribunal Hearings
There was a major change on 1 April 2009 when the Tribunals Service took over responsibility for the management and effective delivery of tax tribunals, replacing the General Commissioners, Special Commissioners and VAT tribunals in the process.
As part of the reforms HMRC were obliged to introduce a formal internal review procedure, known as Alternative Dispute Resolution (ADR) which may be used in isolation or in conjunction with the tax tribunal appeals system or may be by-passed completely to take a matter directly to tribunal.
In either case there are many traps for the unwary and inexperienced. Whilst the internal review procedure does indeed provide an opportunity to have the matter reviewed by an independent and impartial officer who will make a decision regarding the case the outcome will always be influenced by evidence, technical argument, jurisprudence and the presentation of the case.
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