SCHEDULES
SCHEDULE 38Tax agents: dishonest conduct
PART 2Establishing dishonest conduct
Appeal against determination
I15
1
An individual to whom a conduct notice is given may appeal against the determination.
2
Notice of appeal must be given—
a
in writing to the officer who gave the conduct notice, and
b
within the period of 30 days beginning with the day on which the conduct notice was given.
3
It must state the grounds of appeal.
4
On an appeal that is notified to the tribunal, the tribunal may confirm or set aside the determination.
5
Subject to this paragraph, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to an appeal under this paragraph as they have effect in relation to an appeal against an assessment to income tax.
6
Setting aside a determination does not prevent a further conduct notice being given in respect of the same conduct if further evidence emerges.