Commentary

V18.152 Reviews and appeals

Part V18 Insurance Premium Tax

V18.152 Reviews and appeals

V18.152 Reviews and appeals

If an insurer or taxable intermediary does not agree that an assessment should be made or disputes the amount of tax that has been assessed it can request that the case be reviewed by an officer not previously involved, or have the case heard by an independent tax tribunal1. The request for a review must be made in writing2 within 30 days of the notification of the assessment3 and should set out the reasons for disputing the assessment. Any assessment should contain details of where any appeal should be made to. If there is any doubt

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