Part 7 Reviews and appealsF1

United Kingdom

1. Right of appeal
2. Notice of appeal
3. Appeal: HMRC review or determination by tribunal
4. Appellant requires review by HMRC
5. HMRC offer review
6. Notifying appeal to the tribunal
7. Nature of review etc
8. Effect of conclusions of review
9. Notifying appeal to tribunal after review concluded
10. Notifying appeal to tribunal after review offered but not accepted
11. Other interpretation
12. Settling of appeals by agreement
13. Recovery of tax not postponed by appeal
14. Direction by the tribunal to postpone payment
15. Agreement to postpone payment of tax
16. Tribunal determinations
17. Assessments and self assessments
18. Payment of stamp duty land tax where there is a further appeal
19. Late notice of appeal
20. Questions to be determined by the relevant tribunal
21. Meaning of HMRC