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HMRC internal manual

COTAX Manual

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Appeals: handling appeals and postponements: legislation: determination of appeal

The table below gives a brief explanation of what is in the legislation relevant to this subject.

Section Explanation
   
Para 9 Sch 1A TMA 1970 Tribunal power to determine appeal against a caseworker’s amendment of a claim (or decision on a claim that is not a claim to relief by discharge or repayment of tax) following an enquiry.
50 TMA 1970 Tribunal power to determine appeals against assessments and amendments to assessments.
54 TMA 1970 Settlement of appeal by enquiry - claim withdrawn.
100B TMA 1970 Tribunal power to determine penalty appeals.