Brief

On 08/02/2025, the Her Majesty’s Revenue and Customs (HMRC) issued an update regarding Appeals and Reviews: Appeals, review and tribunal guidance (ARTG). The ARTG is HMRC's core guidance on dealing with appeals, reviews, and tribunals. It sets out the background on how and why tribunals operate, covering various rights of appeal and review across HMRC.

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Her Majesty’s Revenue and Customs (HMRC)

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