LITRG welcomes new guidance on tax appeals

Published on 28 July 2004

LITRG is pleased to welcome the new official booklet on tax appeals, produced by the Department for Constitutional Affairs (DCA). We were consulted on a draft of the booklet and the Department said that our comments, of all those they received, 'overall... had the most influence upon the re-thinking and re-casting of our draft'. In return, we recommend the new booklet as a lucid, clear and helpful exposition of the Tribunal processes and the rights of appellants.


The DCA is 'responsible in government for upholding justice, rights and democracy'. One of its areas of responsibility is the Tribunals system, including the General and Special Commissioners for Income Tax (but excluding the Appeal Tribunals which hear appeals on tax credits).

Hitherto the main official booklet about tax appeals, IR37, has been written and produced by the Inland Revenue. This new guidance booklet replaces IR37 and is the first of its kind to emanate from the DCA. At the same time, the DCA have revised and improved the text of the old leaflet. The thinking behind these changes is to emphasise the independence of the tax appeal commissioners from the Inland Revenue, and their impartiality.

The new booklet is entitled 'Tax Appeals: A guide to appealing against decisions of the Inland Revenue on tax and other matters' It begins with a helpful introduction to the right to appeal against Inland Revenue decisions with which one disagrees. Set out in question and answer form, it goes on to describe what decisions can be appealed against, how and within what time limits the right of appeal is exercised, which tribunals hear which appeals, and how each one works. The booklet gives advice about how to prepare a case and how to present it at a hearing, as well as when and how to initiate a further appeal to the High Court.

The booklet is written in clear English and where technical expressions are unavoidable there is a helpful glossary to explain what they mean. A detailed contents page shows, at a glance, where to find what you need.

Find the new booklet by following the link below.


Contact Name: Robin Williamson (Contact tel: 0844 579 6700, Fax: 0844 579 6701)

Relevant Link: Tax Appeals booklet

Share LITRG news and guidance

Page actions