August 24 2004. New guidance on appealing to tax tribunals against Inland Revenue decisions has been issued. The Department for Constitutional Affairs' booklet offers clear guidance on how to appeal against decisions on tax, National Insurance and other related matters.

The new booklet covers the processes for taxpayers taking appeals to independent tribunals, giving them advice about preparation for a hearing and what happens during and after the hearing.

It replaces the old Inland Revenue leaflet and it makes clear the tribunals are independent from the IR.

The tax tribunals' chairmen and members are appointed by the Lord Chancellor. Their job is to look at each appeal impartially and decide whether the decision is accurate or acceptable according to the facts and the law.

Tax tribunal members and IR have lent their full support to the leaflet and have taken an active part in producing it.