C14C11C12C13C22C29C28C30C31C32C35C36C38C40C41C42C50C51C49C48C52C53C54C55C56C57C58C59C67C66C69C68C73C70C71C72C74C75C76 PART V APPEALS AND OTHER PROCEEDINGS

Annotations:
Modifications etc. (not altering text)
C11

Pt. 5 applied (30.1.1992) by Income Tax (Building Societies) (Audit Powers) Regulations 1992 (S.I. 1992/10), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

Pt. 5 applied (30.1.1992) by The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992 (S.I. 1992/12), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

C29

Pt. 5 applied (with modifications) (1.9.2002 for specified purposes, 1.1.2003 for specified purposes, 6.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 39(6), 61; S.I. 2002/1727, art. 2

C28

Pt. 5 applied in part (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 8(9), 14(4)

C31

Pt. 5 applied in part (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)

C36

Pt. 5 applied in part (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), ss. 218(7), 883(1) (with s. 196, Sch. 2)

C40

Pt. 5 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Purchased Life Annuities) Regulations 2008 (S.I. 2008/562), regs. 1(1), 20 (with reg. 27)

C50

Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 34 (with reg. 1(4)(6))

C51

Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 62(4) (with reg. 1(4)(6))

C52

Pt. 5 applied (with effect in accordance with s. 93(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 46 para. 10(5) (with Sch. 46 paras. 1011)

C53

Pt. 5 power to apply (with modifications) conferred (1.1.2010 for specified purposes) by Saving Gateway Accounts Act 2009 (c. 8), s. 24(4)(5), 31; S.I. 2009/3332, art. 2(e)

C54

Pt. 5 applied (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 145(6), 381(1) (with Sch. 9 paras. 1-9, 22)

C55

Pt. 5 applied (with modifications) (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 paras. 32, 33

C56

Pt. 5 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 29(6), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

C57

Pt. 5 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 37(5), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

C58

Pt. 5 applied (with modifications) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 4 para. 29V(8) (as inserted (6.4.2012) by S.I. 2012/821, regs. 1(1), 18)

C73

Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JF(6) (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)

C75

Pt. 5 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 247(5) (with ss. 269-271)

C76

Pt. 5 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 266(11) (with ss. 269-271)

F31Appeals

Annotations:
Amendments (Textual)

47CF32Meaning of tribunal

In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

C1C2C17C19F3348 Application to appeals and other proceedings

1

In the following provisions of this Part of this Act, unless the context otherwise requires—

a

“appeal” means any appeal under the Taxes Acts;

b

a reference to notice of appeal given, or to be given, to HMRC is a reference to notice of appeal given, or to be given, under any provision of the Taxes Acts.

2

In the case of —

a

an appeal other than an appeal against an assessment, the following provisions of this Part of this Act shall, in their application to the appeal, have effect subject to any necessary modifications, including the omission of F62sections 54A to 54C and 56 below;

b

any proceedings other than an appeal which, under the Taxes Acts, are to be subject to the relevant provisions of this Part of this Act, the relevant provisions—

i

shall apply to the proceedings as they apply to appeals;

ii

but shall, in that application, have effect subject to any necessary modifications, including (except in the case of applications under section 55 below) the omission of section 56 below.

3

In subsection (2), a reference to the relevant provisions of this Part of this Act is a reference to the following provisions of this Part, except sections 49A to 49I F63and 54A to 54C.

C45C17C19C21C60F3449Late notice of appeal

1

This section applies in a case where—

a

notice of appeal may be given to HMRC, but

b

no notice is given before the relevant time limit.

2

Notice may be given after the relevant time limit if—

a

HMRC agree, or

b

where HMRC do not agree, the tribunal gives permission.

3

If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit.

4

Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given.

5

Condition B is that HMRC are satisfied that there was reasonable excuse for not giving the notice before the relevant time limit.

6

Condition C is that HMRC are satisfied that request under subsection (4) was made without unreasonable delay after the reasonable excuse ceased.

7

If a request of the kind referred to in subsection (4) is made, HMRC must notify the appellant whether or not HMRC agree to the appellant giving notice of appeal after the relevant time limit.

8

In this section “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this section).

C46C47C6149AF35Appeal: HMRC review or determination by tribunal

1

This section applies if notice of appeal has been given to HMRC.

2

In such a case—

a

the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see section 49B),

b

HMRC may notify the appellant of an offer to review the matter in question (see section 49C), or

c

the appellant may notify the appeal to the tribunal (see section 49D).

3

See sections 49G and 49H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC.

4

This section does not prevent the matter in question from being dealt with in accordance with section 54 (settling appeals by agreement).

C46C47C6149BAppellant requires review by HMRC

1

Subsections (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question.

2

HMRC must, within the relevant period, notify the appellant of HMRC’s view of the matter in question.

3

HMRC must review the matter in question in accordance with section 49E.

4

The appellant may not notify HMRC that the appellant requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if—

a

the appellant has already given a notification under this section in relation to the matter in question,

b

HMRC have given a notification under section 49C in relation to the matter in question, or

c

the appellant has notified the appeal to the tribunal under section 49D.

5

In this section “relevant period” means—

a

the period of 30 days beginning with the day on which HMRC receive the notification from the appellant, or

b

such longer period as is reasonable.

C46C47C6149CHMRC offer review

1

Subsections (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question.

2

When HMRC notify the appellant of the offer, HMRC must also notify the appellant of HMRC’s view of the matter in question.

3

If, within the acceptance period, the appellant notifies HMRC of acceptance of the offer, HMRC must review the matter in question in accordance with section 49E.

4

If the appellant does not give HMRC such a notification within the acceptance period, HMRC’s view of the matter in question is to be treated as if it were contained in an agreement in writing under section 54(1) for the settlement of the matter.

5

The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (4) applies.

6

Subsection (4) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49H.

7

HMRC may not notify the appellant of an offer to review the matter in question (and, accordingly, HMRC shall not be required to conduct a review) if—

a

HMRC have already given a notification under this section in relation to the matter in question,

b

the appellant has given a notification under section 49B in relation to the matter in question, or

c

the appellant has notified the appeal to the tribunal under section 49D.

8

In this section “acceptance period” means the period of 30 days beginning with the date of the document by which HMRC notify the appellant of the offer to review the matter in question.

C46C47C6149DNotifying appeal to the tribunal

1

This section applies if notice of appeal has been given to HMRC.

2

The appellant may notify the appeal to the tribunal.

3

If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question.

4

Subsections (2) and (3) do not apply in a case where—

a

HMRC have given a notification of their view of the matter in question under section 49B, or

b

HMRC have given a notification under section 49C in relation to the matter in question.

5

In a case falling within subsection (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by section 49G or 49H.

C46C47C6149ENature of review etc

1

This section applies if HMRC are required by section 49B or 49C to review the matter in question.

2

The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.

3

For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—

a

by HMRC in deciding the matter in question, and

b

by any person in seeking to resolve disagreement about the matter in question.

4

The review must take account of any representations made by the appellant at a stage which gives HMRC a reasonable opportunity to consider them.

5

The review may conclude that HMRC’s view of the matter in question is to be—

a

upheld,

b

varied, or

c

cancelled.

6

HMRC must notify the appellant of the conclusions of the review and their reasoning within—

a

the period of 45 days beginning with the relevant day, or

b

such other period as may be agreed.

7

In subsection (6) “relevant day” means—

a

in a case where the appellant required the review, the day when HMRC notified the appellant of HMRC’s view of the matter in question,

b

in a case where HMRC offered the review, the day when HMRC received notification of the appellant’s acceptance of the offer.

8

Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that HMRC’s view of the matter in question (see sections 49B(2) and 49C(2)) is upheld.

9

If subsection (8) applies, HMRC must notify the appellant of the conclusion which the review is treated as having reached.

C46C47C6149FEffect of conclusions of review

1

This section applies if HMRC give notice of the conclusions of a review (see section 49E(6) and (9)).

2

The conclusions are to be treated as if they were an agreement in writing under section 54(1) for the settlement of the matter in question.

3

The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (2) applies.

4

Subsection (2) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49G.

C46C47C6149GNotifying appeal to tribunal after review concluded

1

This section applies if—

a

HMRC have given notice of the conclusions of a review in accordance with section 49E, or

b

the period specified in section 49E(6) has ended and HMRC have not given notice of the conclusions of the review.

2

The appellant may notify the appeal to the tribunal within the post-review period.

3

If the post-review period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.

4

If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.

5

In this section “post-review period” means—

a

in a case falling within subsection (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 49E(6), or

b

in a case falling within subsection (1)(b), the period that—

i

begins with the day following the last day of the period specified in section 49E(6), and

ii

ends 30 days after the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 49E(9).

C46C47C6149HNotifying appeal to tribunal after review offered but not accepted

1

This section applies if—

a

HMRC have offered to review the matter in question (see section 49C), and

b

the appellant has not accepted the offer.

2

The appellant may notify the appeal to the tribunal within the acceptance period.

3

But if the acceptance period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.

4

If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.

5

In this section “acceptance period” has the same meaning as in section 49C.

C46C47C6149IInterpretation of sections 49A to 49H

1

In sections 49A to 49H—

a

“matter in question” means the matter to which an appeal relates;

b

a reference to a notification is a reference to a notification in writing.

2

In sections 49A to 49H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—

a

notification of HMRC’s view under section 49B(2);

b

notification by HMRC of an offer of review (and of their view of the matter) under section 49C;

c

notification of the conclusions of a review under section 49E(6); and

d

notification of the conclusions of a review under section 49E(9).

3

But if a notification falling within any of the paragraphs of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.

C3C4C17C1950 Procedure.

F121

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F122

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F123

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F124

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F125

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C33C62F8F366

If, on an appeal notified to the tribunal, the tribunal decides—

a

that, F18... , the appellant is overcharged by a self-assessment;

b

that, F19... , any amounts contained in a partnership statement are excessive; or

c

that the appellant is overcharged by an assessment other than a self-assessment,

the assessment or amounts shall be reduced accordingly, but otherwise the assessment or statement shall stand good.

C33C627

F37If, on an appeal notified to the tribunal, the tribunal decides—

a

that the appellant is undercharged to tax by a self-assessment F20... ;

b

that any amounts contained in a partnership statement F21... are insufficient; or

c

that the appellant is undercharged by an assessment other than a self-assessment,

the assessment or amounts shall be increased accordingly.

C33F157A

F38If, on an appeal notified to the tribunal, the tribunal decides that a claim or election F22which was the subject of a decision contained in a closure notice under section 28A of this Act should have been allowed or disallowed to an extent different from that specified in the notice, the claim or election shall be allowed or disallowed accordingly to the extent that F39the tribunal decides is appropriate, but otherwise the decision in the notice shall stand good.

C33F18

Where, on an appeal F40notified to the tribunal against an assessment F9(other than a self-assessment) which—

a

assesses an amount which is chargeable to tax, and

b

charges tax on the amount assessed,

F41the tribunal decides as mentioned in subsection (6) or (7) above, F42the tribunal may, unless the circumstances of the case otherwise require, reduce or, as the case may be, increase only the amount assessed; and where any appeal F40notified to the tribunal is so determined the tax charged by the assessment shall be taken to have been reduced or increased accordingly.

F169

Where any amounts contained in a partnership statement are reduced under subsection (6) above or increased under subsection (7) above, an officer of the Board shall by notice to each of the relevant partners amend—

F23a

the partner’s return under section 8 or 8A of this Act, or

b

the partner’s company tax return,

so as to give effect to the reductions or increases of those amounts.

C62F4310

Where an appeal is notified to the tribunal, the decision of the tribunal on the appeal is final and conclusive.

11

But subsection (10) is subject to—

C62a

sections 9 to 14 of the TCEA 2007,

C62b

Tribunal Procedure Rules, and

c

the Taxes Acts.

F1351 Power of Commissioners to obtain information from appellant.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1452 Evidence.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4453Appeals against summary determination of penalties.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C5C16C17C19C26C27C34C43C6354 Settling of appeals by agreement.

1

Subject to the provisions of this section, where a person gives notice of appeal and, before the appeal is determined by the F45tribunal, the inspector or other proper officer of the Crown and the appellant come to an agreement, whether in writing or otherwise, that the assessment or decision under appeal should be treated as upheld without variation, or as varied in a particular manner or as discharged or cancelled, the like consequences shall ensue for all purposes as would have ensued if, at the time when the agreement was come to, the F45tribunal had determined the appeal and had upheld the assessment or decision without variation, had varied it in that manner or had discharged or cancelled it, as the case may be.

2

Subsection (1) of this section shall not apply where, within thirty days from the date when the agreement was come to, the appellant gives notice in writing to the inspector or other proper officer of the Crown that he desires to repudiate or resile from the agreement.

3

Where an agreement is not in writing—

a

the preceding provisions of this section shall not apply unless the fact that an agreement was come to, and the terms agreed, are confirmed by notice in writing given by the inspector or other proper officer of the Crown to the appellant or by the appellant to the inspector or other proper officer; and

b

the references in the said preceding provisions to the time when the agreement was come to shall be construed as references to the time of the giving of the said notice of confirmation.

4

Where—

a

a person who has given a notice of appeal notifies the inspector or other proper officer of the Crown, whether orally or in writing, that he desires not to proceed with the appeal; and

b

thirty days have elapsed since the giving of the notification without the inspector or other proper officer giving to the appellant notice in writing indicating that he is unwilling that the appeal should be treated as withdrawn,

the preceding provisions of this section shall have effect as if, at the date of the appellant’s notification, the appellant and the inspector or other proper officer had come to an agreement, orally or in writing, as the case may be, that the assessment or decision under appeal should be upheld without variation.

5

The references in this section to an agreement being come to with an appellant and the giving of notice or notification to or by an appellant include references to an agreement being come to with, and the giving of notice or notification to or by, a person acting on behalf of the appellant in relation to the appeal.

54AF65No questioning in appeal of amounts of certain social security income

1

Subsection (2) applies if an amount is notified under section 54B(1) and—

a

no objection is made to the notification within 60 days after its date of issue, or such further period as may be allowed under section 54B(4) and (5), or

b

an objection is made but is withdrawn by the objector by notice.

2

The amount is not to be questioned in any appeal against any assessment in respect of income including the amount.

3

Subsection (4) applies if an amount is notified under section 54B(1) and—

a

an objection is made to the notification within 60 days after its date of issue, or such further period as may be allowed under section 54B(4) and (5),

b

the appropriate officer and the objector come to an agreement that the amount notified should be varied in a particular manner, and

c

the officer confirms that agreement in writing.

4

The amount, as varied, is not to be questioned in any appeal against any assessment in respect of income including that amount.

5

Subsection (4) does not apply if, within 60 days from the date when the agreement was come to, the objector gives to the appropriate officer notice that the objector wishes to repudiate or resile from the agreement.

54BNotifications of taxable amounts of certain social security income

1

The appropriate officer may by notice notify a person who is liable to pay any income tax charged on any unemployment benefit, jobseeker's allowance or income support—

a

of the amount on which the tax is charged, or

b

of an alteration in an amount previously notified under paragraph (a) or this paragraph.

2

A notification under subsection (1) must—

a

state its date of issue, and

b

state that the person notified may object to the notification by notice given within 60 days after that date.

3

A notification under subsection (1)(b) cancels the previous notification concerned.

4

An objection to a notification under subsection (1) may be made later than 60 days after its date of issue if, on an application for the purpose—

a

the appropriate officer is satisfied—

i

that there was a reasonable excuse for not objecting before the end of the 60 days, and

ii

that the application was made without unreasonable delay after the end of the 60 days, and

b

the officer gives consent in writing.

5

If the officer is not so satisfied, the officer is to refer the application for determination by the tribunal.

54CInterpretation of sections 54A and 54B: “appropriate officer” etc

1

In sections 54A and 54B “the appropriate officer” means the appropriate officer—

a

in Great Britain, of the Department for Work and Pensions, and

b

in Northern Ireland, of the Department for Social Development.

2

Section 48(1)(a) (meaning of “appeal” in the following provisions of Part 5) does not apply for the purposes of sections 54A and 54B.

C23C15C37C6455C75C76F7 Recovery of tax not postponed.

F101

This section applies to an appeal to the F59tribunal against—

F17F24a

an amendment of a self-assessment—

i

under section 9C of this Act, or

ii

under paragraph 30 or F6434 of Schedule 18 to the Finance Act 1998,

aa

a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act,

b

an assessment to tax other than a self-assessment,

F30c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F66d

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

F2Except as otherwise provided by the following provisions of this section, the tax chargedF25—

a

by the amendment or assessment, or

b

where the appeal is against a conclusion stated by a closure notice, as a result of that conclusion,

shall be due and payable as if F3there had been no appeal.

C6C24C39C77F463

If the appellant has grounds for believing that the amendment or assessment overcharges the appellant to tax, or as a result of the conclusion stated in the closure notice the tax charged on the appellant is excessive, the appellant may—

a

first apply by notice in writing to HMRC within 30 days of the specified date for a determination by them of the amount of tax the payment of which should be postponed pending the determination of the appeal;

b

where such a determination is not agreed, refer the application for postponement to the tribunal within 30 days from the date of the document notifying HMRC’s decision on the amount to be postponed.

An application under paragraph (a) must state the amount believed to be overcharged to tax and the grounds for that belief.

C7F43A

An application under subsection (3) above may be made more than thirty days after F26the specified date if there is a change in the circumstances of the case as a result of which the appellant has grounds for believing that he is over-charged to tax by the F11amendment or assessmentF27, or as a result of the conclusion stated in the closure noticeF47, or where the notice of appeal has been given after the relevant time limit (see section 49).

C6C25C39C77F484

If, after any determination of the amount of tax the payment of which should be so postponed—

a

there is a change in the circumstances of the case as a result of which either party has grounds for believing that the amount so determined has become excessive or, as the case may be, insufficient, and

b

the parties cannot agree on a revised determination,

  • the party mentioned in paragraph (a) may, at any time before the determination of the appeal, apply to the tribunal for a revised determination of that amount.

F495

Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).

6

The amount of tax the payment of which shall be postponed pending the determination of the appeal shall be the amount (if any) in which it appears F50... that there are reasonable grounds for believing that the appellant is overcharged to tax; and—

F5a

in the case of a determination made on an application under subsection (3) above, other than an application made by virtue of subsection (3A) above, the date on which any tax the payment of which is not so postponed is due and payable shall be determined as if the tax were charged by an F11amendment or assessment notice of which was issued on the date of that determination and against which there had been no appeal; and

b

in the case of a determination made on an application under subsection (4) above—

i

the date on which any tax the payment of which ceases to be so postponed is due and payable shall be determined as if the tax were charged by an F11amendment or assessment notice of which was issued on the date of that determination and against which there had been no appeal; and

ii

any tax overpaid shall be repaid.

F516A

Notwithstanding the provisions of sections 11 and 13 of the TCEA 2007, the decision of the tribunal shall be final and conclusive.

F527

If the appellant and HMRC reach an agreement as to the amount of tax the payment of which should be postponed pending the determination of the appeal, the agreement shall not have effect unless—

a

the agreement is in writing, or

b

the fact that the agreement has been reached, and the terms of the agreement, are confirmed by notice in writing given—

i

by the appellant to HMRC, or

ii

by HMRC to the appellant.

F538

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F548A

Where an agreement is made which has effect under subsection (7), references in subsection (6)(a) and (b) above to the date of the determination shall be construed as references to the date that the agreement is confirmed in writing.

F678B

Subsections (8C) and (8D) apply where a person has been given an accelerated payment notice or partner payment notice under Chapter 3 of Part 4 of the Finance Act 2014 and that notice has not been withdrawn.

8C

Nothing in this section enables the postponement of the payment of (as the case may be)—

a

the understated tax to which the payment specified in the notice under section 220(2)(b) of that Act relates,

b

the disputed tax specified in the notice under section 221(2)(b) of that Act, or

c

the understated partner tax to which the payment specified in the notice under paragraph 4(1)(b) of Schedule 32 to that Act relates.

C788D

Accordingly, if the payment of an amount of tax within subsection (8C)(b) is postponed by virtue of this section immediately before the accelerated payment notice is given, it ceases to be so postponed with effect from the time that notice is given, and the tax is due and payable—

a

if no representations were made under section 222 of that Act in respect of the notice, on or before the last day of the period of 90 days beginning with the day the notice or partner payment notice is given, and

b

if representations were so made, on or before whichever is later of—

i

the last day of the 90 day period mentioned in paragraph (a), and

ii

the last day of the period of 30 days beginning with the day on which HMRC's determination in respect of those representations is notified under section 222 of that Act.

F69

On the determination of the appeal—

a

the date on which any tax payable in accordance with that determination is due and payable shall, so far as it is tax the payment of which had been postponed, or which would not have been charged by the F11amendment or assessmentF28, or as a result of the conclusion stated in the closure notice, if there had been no appeal, be determined as if the tax were charged by an F11amendment or assessment—

i

notice of which was issued on the date on which F55HMRC issue to the appellant a notice of the total amount payable in accordance with the determination, and

ii

against which there had been no appeal; and

b

any tax overpaid shall be repaid.

F56F2910

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10A

In this section “the specified date” means the date of—

a

the issue of the notice of amendment or assessment, or

b

in the case of an appeal against a conclusion stated or amendment made by a closure notice, the issue of the closure notice.

F5710B

References in this section to agreements between an appellant and HMRC, and to the giving of notices between the parties, include references to agreements, and the giving of notices, between a person acting on behalf of the appellant in relation to the appeal and HMRC.

F5811

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C10C8C9C18C20C44C65F6056 Payment of tax where there is a further appeal

1

This section applies if a party to an appeal against an assessment (the “initial appeal”) makes a further appeal.

2

Tax is payable or repayable in accordance with the determination of the court or tribunal on the initial appeal, despite the further appeal having been made.

3

But in a case where the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court—

a

if too much tax has been paid, the amount overpaid shall be refunded with such interest, if any, as may be allowed by that order or judgment; and

b

if too little tax has been charged, the amount undercharged shall be due and payable at the expiration of a period of thirty days beginning with the date on which HMRC issue to the other party a notice of the total amount payable in accordance with the order or judgment.

F684

Subsection (5) applies where—

a

an accelerated payment notice or partner payment notice has been given to a party to the appeal under Chapter 3 of Part 4 of the Finance Act 2014 (and not withdrawn), and

b

the assessment has effect, or partly has effect, to counteract the whole or part of the asserted advantage (within the meaning of section 219(3) of that Act) by reason of which the notice was given.

5

If, on the application of HMRC, the relevant court or tribunal considers it necessary for the protection of the revenue, it may direct that subsection (2) does not apply so far as the tax relates to the counteraction of the whole or part of the asserted advantage, and—

a

give permission to withhold all or part of any repayment, or

b

require the provision of adequate security before repayment is made.

6

“Relevant court or tribunal” means the tribunal or court from which permission or leave to appeal is sought.

F6156AAppeals from the Special Commissioners.

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F6156B Regulations about practice and procedure.

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F6156C Power of Special Commissioners to order costs.

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F6156D Power of Special Commissioners to publish reports of decisions.

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