Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 62

Adding to the list of appealable decisions

Section 62 of Schedule 23 expands the list of decisions that a taxpayer can appeal against, by adding two new categories relating to the recovery of group relief and reconstruction or acquisition relief.

• This paragraph amends the Tax Collection and Management (Wales) Act 2016 by inserting two new items into the list of appealable decisions in section 172(2).
• The first new appealable decision covers a notice issued to recover group relief by requiring payment from another group company or a controlling director.
• The second new appealable decision covers a notice issued to recover reconstruction or acquisition relief by requiring payment from another group company or a controlling director.
• These additions ensure that companies or directors who receive a notice demanding they pay tax following the withdrawal of a relief have the right to challenge that decision through the appeals process.