Income Tax Act 2007 section 709

Effect of appeals against tribunal's determination under section 706

Section 709 explains what happens to a tax assessment when the tribunal has made a determination about it under section 706, but that determination is subject to an ongoing appeal — either because a case has been stated under section 707 or because the matter is pending before the High Court or the Court of Session.

• When the tribunal has determined an assessment under section 706, but an appeal is in progress, the assessment does not simply stand or fall — specific rules govern what happens in the meantime.
• While the appeal is pending, the original assessment remains in effect but may be modified depending on the outcome of the higher court's decision.
• If the higher court overturns or varies the tribunal's determination, the assessment must be adjusted accordingly to reflect the court's findings.
• This section ensures there is a clear legal framework connecting the tribunal's initial determination, the appeals process, and the resulting impact on the taxpayer's assessment.