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What chance of an HMRC appeal?


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People suggesting they can only appeal on a point of law and not just because they don't like the result? Is this correct?

 

Yes, I am certain it is correct. When you are in an appeals process and you have a judicial panel sitting their judgement is a firm judgement. The appeals procees, I believe, only allows you to appeal on a point of law and not because you dont like the judgement - in part this is because if you could appeal if you dont like the result then the appeals process would never end. It would be perpetual as each party simply appeals each time because they dont like the outcome (this is why the judicial panel is created in the first place - to break a stalemate).

 

So the only option HMRC have is to sift through the full findings and see if there is a point of law raised by the judges that they can argue against.

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