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.
Report argues that the government must change the way it makes tax and budget decisions
Committee expresses concern about costs to businesses and April 2018 implementation date
Andrew Tyrie airs views on the Finance Bill, 'Making Tax Policy Better' report, and Brexit
Top 25 firm HW Fisher & Co has acquired London firm Rhodes & Rhodes