As one of its Budget representations for the Spring 2000 Budget, ICAS is calling on chancellor Gordon Brown to implement a system of referring company tax disputes with the Inland Revenue or Customs & Excise which cannot be settled by negotiation, to an independent body - the General Commissioners, the Special Commissioners or a VAT Tribunal.
James Robertson, Convenor of the Taxation Practices Committee at ICAS, said: 'In order to ensure that all taxpayers are treated evenly it is essential that there is a procedure in place which allows appeals to be made to the regulatory authorities in a simple manner and without incurring significant costs. 'The committee has identified a number of areas where this is not the case and would ask that a general right of appeal be incorporated into the next Finance Bill to remove this anomaly.'
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