Corporation Tax Act 2010 section 671

Appeals

Section 671 sets out the rights and procedures for a community amateur sports club to appeal against HMRC decisions concerning its application for, or registration as, a registered club.

• A club may appeal against any HMRC decision relating to its application or registration as a registered community amateur sports club, provided written notice specifying the grounds of appeal is submitted within 30 days of receiving HMRC's decision notification.
• Where a club appeals against a refusal to register it, or against the date from which registration takes effect, the tribunal may direct registration from a specified date or send the matter back to HMRC for reconsideration.
• Where a club appeals against the cancellation of its registration, or against the date from which cancellation takes effect, the tribunal may revoke the cancellation, direct that it takes effect from a different date, or send the matter back to HMRC for reconsideration.
• The general appeal provisions contained in the Taxes Management Act 1970 apply to appeals under this section in the same way as they apply to other tax appeals.