高顿网校小编为大家带来了ACCA考试F6的练习题，赶紧做起来！
        Question：Disputes between taxpayers and HMRC are dealt with by which two of the following:
　　A. Collector of Taxes
　　B. HMRC internal review
　　C. Tribunal hearing
　　D. Court of Appeal
　　The correct answer is: HMRC internal review; Tribunal hearing.
　　If a taxpayer is unhappy with an HMRC decision they may ask for an 'internal review'.
　　If the taxpayer does not want an internal review the case may be heard by the Tribunal.