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Contents

Legislation

Taxes Management Act 1970

Crossheading Appeals

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Section 47C Meaning of tribunal
Section 48 Application to appeals and other proceedings
Section 49 Late notice of appeal
Section 49A Appeal: HMRC review or determination by tribunal
Section 49B Appellant requires review by HMRC
Section 49C HMRC offer review
Section 49D Notifying appeal to the tribunal
Section 49E Nature of review etc
Section 49EA Nature of review: penalties under Schedule 24 to FA 2021
Section 49F Effect of conclusions of review
Section 49FA Effect of conclusions of review: penalties under Schedule 24 to FA 2021
Section 49G Notifying appeal to tribunal after review concluded
Section 49H Notifying appeal to tribunal after review offered but not accepted
Section 49I Interpretation of sections 49A to 49H
Section 50 Procedure.
Section 51 Power of Commissioners to obtain information from appellant.
Section 52 Evidence.
Section 53 Appeals against summary determination of penalties.
Section 54 Settling of appeals by agreement.
Section 54A No questioning in appeal of amounts of certain social security income
Section 54B Notifications of taxable amounts of certain social security income
Section 54C Interpretation of sections 54A and 54B: “appropriate officer” etc
Section 55 Recovery of tax not postponed.
Section 56 Payment of tax where there is a further appeal
Section 56A Appeals from the Special Commissioners.
Section 56B Regulations about practice and procedure.
Section 56C Power of Special Commissioners to order costs.
Section 56D Power of Special Commissioners to publish reports of decisions.

Appeals
Power of Special Commissioners to publish reports of decisions.

Section 56D | Power of Special Commissioners to publish reports of decisions.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed