This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Securities Guidance

Appeals and reviews: the tribunal hearing: decision not given on day of tribunal hearing

The tribunal must, within 28 days of its decision or as soon as practicable thereafter, send to all parties

  • a decision notice
  • details of any appeal rights
  • details of how to appeal.

In cases where continued trading is a condition of giving security, the person is allowed to continue trading without giving security until the tribunal’s written decision is released.

Guidance about the tribunal decision is at ARTG8910.