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IFS Reports
November 1996 C058
Article
The tax appeals system
Type: IFS Reports
Volume, issue, pages: 122 pp.
ISBN: 978-1-873357-62-0
IFS member price: £6
Non-member price: £12.5

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In this report the Tax Law Review Committee advocates a number of proposals for the thorough overhaul of the tax appeals system. The UK does not have a single system of tax appeals but a number of systems, the details of which differ according to the tax and there is a maze of provisions that can baffle taxpayers and practitioners alike which can affect access to the system and the cost of tax appeals.

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