Subject to certain conditions1, where a person gives notice of appeal2 and, before the appeal is determined by a tribunal3, Commissioners for Her Majesty's Revenue and Customs and the appellant come to an agreement5 (whether in writing or otherwise) under the terms of which the decision under appeal is to be treated as upheld without variation, or as varied in a particular manner, or as discharged or cancelled, the same consequences ensue for all purposes as would have ensued if, at the time when the agreement was reached, a tribunal had determined the appeal in accordance with the terms
**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