30 days from the date of the decision
Direct tax
-
The taxpayer makes an appeal to HMRC.
-
There is an optional HMRC review of HMRC's decision.
-
Judicial procedures (the taxpayer discloses the appeal to the tribunal)
VAT
-
The taxpayer makes an appeal to the tribunal or accepts an offer from HMRC to review the original decision.
-
If the taxpayer accepts an offer of review, the taxpayer may make an appeal after the review process has concluded.
If the taxpayer appeals through every level in the hierarchy of the courts, the process can take 10-15 years. However, most disputes are dealt with in two-five years.
-
Start: A case can be presented and accepted for a MAP while domestic remedies are still available.
-
Conduct of the proceedings: National proceedings should be stayed until the end of the MAP.
-
Completion of proceedings: If a mutual agreement has been reached, the taxpayer may reject the agreement and pursue domestic remedies or accept the agreement and renounce the exercise of domestic legal remedies regarding the issues covered by the agreement.
-
Other actions: If the authorities cannot reach an agreement within two years from the date on which they were provided with all of the information necessary to make a decision, most double tax treaties contain a provision allowing a taxpayer to request arbitration of unresolved issues.