Q&As

Where a discovery amendment has been made to the tax return of a dissolved, trading limited liability partnership under section 30B of the Taxes Management Act 1970, how can this be appealed?

read titleRead full title
Produced in partnership with Denis Edwards of Normanton Chambers
Published on LexisPSL on 23/04/2021

The following Tax Q&A produced in partnership with Denis Edwards of Normanton Chambers provides comprehensive and up to date legal information covering:

  • Where a discovery amendment has been made to the tax return of a dissolved, trading limited liability partnership under section 30B of the Taxes Management Act 1970, how can this be appealed?

Where a discovery amendment has been made to the tax return of a dissolved, trading limited liability partnership under section 30B of the Taxes Management Act 1970, how can this be appealed?

Section 30B of the Taxes Management Act 1970 (TMA 1970) permits HMRC, subject to various conditions, to amend a partnership’s tax return so as to correct errors. TMA 1970, ss 30(8) and 31(1)(c) confer a right of appeal to the First-tier Tax Tribunal against the amendment to the tax return.

Where a limited liability partnership (LLP) has been dissolved or wound up, it no longer has legal personality. This means that it can no longer exercise legal rights, including rights of appeal. However, much of the legislation that applies to companies also applies to LLPs.

Section 1029 of the Companies Act 2006 (

Popular documents