Commentary

V20.321 Contesting decisions

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.321 Contesting decisions

Part V20 Landfill tax | Commentary

V20.321 Contesting decisions1

Any party who is, or will be, affected by one of the following types of decision may use the review procedure:

  1.  

    •     a decision to make adjustments to counter a tax advantage

  2.  

    •     a decision in relation to the registration of any person in relation to any taxable activity

  3.  

    •     a decision which affects whether a person is chargeable to tax

  4.  

    •     a decision which affects the amount of tax which a person is chargeable

  5.  

    •     a decision which affects the amount of tax a person is required to pay

  6.  

    •     a decision as to a liability

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