Commentary

V21.171 Review and appeal

Part V21 Climate change levy

V21.171 Review and appeal

V21.171 Review and appeal

Review of Commissioners' decisions

The rules described below apply to a decision of HMRC with respect to any of the following matters described under FA 2000, Sch 6, para 121(1)1:

  1.  

    •     whether or not a person is charged in any case with an amount of CCL

  2.  

    •     the amount of CCL charged in any case and the time when the CCL is to be taken as having arisen

  3.  

    •     the registration of any person for the purposes of the CCL or the cancellation of any registration

  4.  

    •     the person liable to pay the CCL charged in any case, the amount of a person's liability to CCL and the time by which he is required to pay an amount of CCL

  5.  

    •     whether to prepare a special utility scheme for a utility

  6.  

    •     the imposition of a requirement on any person to give security2, or further security and the amount and manner of providing any security thereby required;

  7.  

    •     whether or not liability to a penalty or to interest on any amount arises in any person's case under any provision made by or under the CCL rules, and the amount of any such liability

  8.  

    •     any matter the decision as to which is appealable hereunder under the rules relating to the liability of directors, etc3

  9.  

    •     the extent of any person's entitlement to any tax credit or to a repayment for a tax credit and the extent of any liability of HMRC under the CCL rules to

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