Commentary

V5.480 Transitional arrangements following 1 April 2009 changes to the appeals process

Part V5 Compliance, enforcement and appeals

V5.480 Transitional arrangements following 1 April 2009 changes to the appeals process

Appeals—transitional arrangements

V5.480 Transitional arrangements following 1 April 2009 changes to the appeals process

Decision made—no appeal lodged before 1 April 2009

Where HMRC have, prior to 1 April 2009, notified a decision which is an appealable matter and a notice of appeal has not been lodged before that date, the relevant legislation1 applies as it applied immediately before that date2. This is subject to the provisos that3:

  1.  

    •     the relevant legislation is subject to the Tribunal Procedure Rules

  2.  

    •     any reference to an existing tribunal is to be substituted with a reference to the First-tier Tribunal (or Upper Tribunal, if appropriate), and

  3.  

    •     any time period which started before 1 April 2009 and has not expired will continue to apply

In such

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