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Paragraph 58 Further provision about appeals

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

An appeal under paragraph 48 relating to a decision that an amount is due from a person may not be entertained by the tribunal unless the amount which HMRC have determined to be due has been paid to or deposited with the Commissioners.

(2)

But sub-paragraph (1) does not apply if—

(a)

HMRC are satisfied or, if HMRC are not satisfied but the tribunal has decided, on the application of the appellant, that the requirement to pay or deposit the amount would cause the appellant to suffer hardship, and

(b)

the appellant has—

(i)

paid or deposited such other amount (if any) by way of security, or

(ii)

provided such other security,

as HMRC or, as the case may be, the tribunal consider appropriate.

(3)

Notwithstanding sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal as to the issue of hardship is final.