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.