International Trade

Scales Of Justice Are Out Of Kilter

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...and the Customs solicitor to go through the various arguments. The result that the consultation and review is seeking is that when a taxpayer objects to an HMRC decision there is a period for discussion and negotiation in which agreement could be reached.

Only after these avenues are exhausted would the case go forward to the tribunal. Interestingly, the consultation paper is silent on the matter of costs – the payment of interest is covered in some detail but costs are not mentioned. One can only assume that the question of costs are relevant only to Customs cases. But why is this?

So, the Consultation Document is available on the HMRC website and I hope that importers and exporters give HMRC feedback. The tribunal system, in so far as it relates to Customs cases, is not fair to those who have the Official Journals ruling to contend with as well.

 

 

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