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HMRC internal manual

Oil Taxation Manual

PRT: administration: appeals against claim decisions - varying of decisions

The First-tier Tribunal have powers under OTA75\SCH5\PARA5(4) to vary the decision appealed against without regard as to whether this is disadvantageous to one or more of the participators. Any such variation of expenditure (including supplement) has effect from the date on which the appeal was made for all purposes including the calculation of interest.

If the proceedings before the First-tier Tribunal arose out of an appeal regarding shares of expenditure any participator is entitled to appear and be heard.