appeal in Revenue matters

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An appeal may be made against a Revenue notice or assessment by giving notice to the inspector within 30 days of its issue. An appeal can be against (a) an assessment on the individual; (b) a notice; (c) a Revenue amendment of a self-assessment; (d) a penalty assessment; (e) a notice requiring the production of documents; and (f) delay in completing enquiries into a self-assessment. The appeal will be made either to the General Commissioners, a body of lay persons assisted by a qualified clerk, or the Special Commissioners, who are highly qualified persons. Sometimes the legislation reserves a particular appeal to one or other body; otherwise the choice lies with the taxpayer. The Lands Tribunal deals with appeals in which the value of land in the UK is under dispute. Other methods of appeal include seeking the opinion of the court (A-G v National Provincial Bank Ltd (1924) AC 262). It is also sometimes possible to enter an originating summons, as in Buxton v Public Trustee (1962) 41 TC 235.

Subjects: Law.

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