ARTG4320 - Review of direct and indirect taxes decisions: Arranging for a review: What are review teams
Review teams are responsible for carrying out independent reviews.
Although review teams are in HMRC Legal Group like litigation teams, a review officer will only review a case. A review officer should always be outside the decision maker바카라 사이트™s immediate line management chain, see ARTG8400.
The operational procedures within each review team may vary and decision makers, review officers and litigators should check local guidance.