Can HMRC Skip Tribunal Proceedings and Go Straight to Enforcement?
For many taxpayers and businesses, the tribunal system is seen as the central route for resolving disputes with HMRC. The common expectation is that where tax is disputed, HMRC must wait for the matter to be determined by the First-tier Tribunal before taking enforcement action. In practice, the position is more complex. HMRC possesses extensive statutory powers and, in certain circumstances, may…
Can HMRC Skip Tribunal Proceedings and Go Straight to Enforcement?
