THE NUMBER OF REQUESTS made by taxpayers for reviews of HMRC decisions fell in 2013/14 to 37,668 from 38,975 in 2012/13.
HMRC actually completed 38,621 reviews in 2013/14. The number of VAT penalty reviews fell from 20,046 in 2012/13 to 18,109 in 2013/14. The number of reviews of other penalty cases rose slightly, from 13,178 to 14,150, as did the non-penalty cases, which rose from 5,932 in 2012/13 to 6,362 in 2013/14.
The majority of the penalty reviews requested concern late filing and late payment penalties, most of which are issued automatically when a return or payment is not received on time.
Around 51% were upheld, compared to 54% in 2012/13, while 42% were cancelled and with the remaining 7% varying.
CIot urges HMRC to consider a delay to the 1 September 2017 introduction of its new corporate offence of failure to prevent the criminal facilitation of tax evasion
HMRC intends to extend the date for withdrawal of transitional relief on investment growth from 30 November 2016 to 31 March 2017
The current business rates system is over-complex and reform is needed, but reforms should focus first of all on simplifying the appeals process, particularly for businesses which are subject to business rates exemption
The CIoT has called on the government to rethink its approach to ensuring online sellers pay the correct amount of VAT.