Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 65

Suspension of repayment pending further appeal

Section 65 inserts a new section 183A into the Tax Collection and Management (Wales) Act 2016, allowing the Welsh Revenue Authority to request that a tax repayment be suspended while it pursues a further appeal against a tribunal decision.

• Where a tribunal rules that WRA must repay devolved tax and WRA seeks permission for a further appeal, WRA may ask the tribunal to postpone the repayment until the appeal is resolved or adequate security is obtained.
• The tribunal or court must grant the postponement request if it both allows the further appeal to proceed and considers the postponement necessary to protect the revenue.
• If permission to appeal is refused at one level (for example, by the First-tier Tribunal), WRA can still make a fresh postponement request when applying for permission at the next level (for example, the Upper Tribunal).
• Apart from that specific circumstance, the decision of the tribunal or court on the postponement request is final and cannot be further challenged.

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