Guidance
Issues board remits
Terms of reference for the Contentious Issues Panel.
Documents
Details
HMRC’s issues boards ensure cases are handled in a co-ordinated and consistent manner across HMRC. Individual cases are worked and decided in line with an agreed approach set by the issues board. The remit for the Contentious Issues Panel under the HMRC Code of Governance for Resolving Tax Disputes sets out how this board operates.