ACCA Applied Skills · Taxation (UK) · The systems for self-assessment and the making of returns
Sam disagrees with an HMRC decision and has appealed within the time limit. Which of the following is one of the routes open to Sam to resolve the dispute?
Sam can ask for an internal HMRC review or have the appeal heard by the First-tier Tribunal. A dispute cannot go directly to the Supreme Court, which is reached only after the lower tribunals, and withholding tax or using an unrelated regulator is not a route.
- ARequest an internal HMRC review, or have the appeal heard by the First-tier TribunalCorrect
- BTake the case straight to the Supreme Court
- CWithhold the disputed tax and wait for HMRC to apply to the court
- DAsk the Pensions Regulator to decide the case
Explanation
After appealing, the taxpayer may accept an internal review offered by HMRC, or notify the appeal to the tribunal (First-tier Tribunal). The Supreme Court is only the final appeal stage after lower tribunals. The other options are not routes.
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