If a party to an appeal1 against an assessment (the 'initial appeal') makes a further appeal, tax is payable or repayable in accordance with the determination of the court or tribunal on the initial appeal, despite the further appeal having been made2. However, in a case where the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court: (1) if too much tax has been paid, the amount overpaid must be refunded with such interest, if any, as may be allowed by that order or judgment; and (2) if too little
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234