Commentary

E2.254 Tax credits—appeals

Personal and employment tax

E2.254 Tax credits—appeals

E2.254 Tax credits—appeals

A tax credits appeal can be made1 against:

  1.  

    (a)     a decision under TCA 2002, s 14(1) (initial decision), s 15(1) (revised decision after notification), s 16(1) (other revised decision), s 19(3) (decision following enquiry), s 20(1) or (4) (decision following discovery) or regulations under s 21 (decision subject to official error)

  2.  

    (b)     a 'relevant section 18' decision. This is the decision made under TCA 2002, s 18(6) where an estimate of income is given, or under TCA 2002, s 18(1) in other cases

  3.  

    (c)     a determination of a penalty under TCA 2002, Sch 2, para 1

  4.  

    (d)    

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