Commentary

D9.135 Appeal to the Tax Chamber of the First-tier Tribunal

Corporate tax
Corporate tax | Commentary

D9.135 Appeal to the Tax Chamber of the First-tier Tribunal

Corporate tax | Commentary

D9.135 Appeal to the Tax Chamber of the First-tier Tribunal

When a notice of counteraction has been issued to a taxpayer, he has the right to appeal to the Tax Chamber of the First-tier Tribunal by giving notice to an HMRC officer within 30 days. The appeal may be on the grounds that the transactions in securities legislation does not apply to him in respect of the transaction or transactions in question or that the proposed adjustments are inappropriate1.

The procedure as regards an appeal is in general similar to that for any other tax appeal to the First-tier Tribunal2, but

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial