SIOG1920 - Introduction and organisation: referrals to disputes resolution board - overview
You need to consider making a referral in any one of the following circumstances:
- Where the tax under consideration in a risk exceeds £5m (including penalties, interest, FRB and RLP)
- Where the maximum potential adjustment to profit, losses etc exceeds £50m
- Other significant decisions where your DD
considers that the DRB would add value.
All cases going to a governance board are high profile and have the potential to enhance or reduce FIS’s reputation for high quality investigation work. Your manager must be made aware of any such cases.
It’s especially important to refer cases within the above criteria where you have identified a risk which you have decided to concede.
There is detailed guidance on the remit for CCG DRB and TDRB. Contact the special governance SPOC (currently within the FIS National Penalty Team) for further advice, and consider the next page.
Please note that where a case is exempt from DRB it should be reported to the SPOC. The main exemptions in FIS are:
- The risk is addressed by deploying the Kittel/Mecsek doctrine only. (If another argument were used as an alternative, the exemption would not apply)
- There is no dispute and likely to be no dispute, typically because there has been no contact with the taxpayer.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)