Corporate report
Issues board remits
Terms of reference for the Contentious Issues Panel and the Anti-Avoidance Board.
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 remits for the Contentious Issues Panel and the Anti-Avoidance Board under the HMRC Code of Governance for Resolving Tax Disputes sets out how these boards operate.