Tax Collection and Management (Wales) Act 2016 section 116

No review or appeal of tribunal approvals

Section 116 prevents decisions made by tax tribunals to approve certain investigatory powers of the Welsh Revenue Authority from being challenged through further appeals.

• When the First-tier Tribunal approves the Welsh Revenue Authority's request to issue certain information notices or inspect premises, that decision cannot be appealed to the Upper Tribunal.
• Similarly, when the Upper Tribunal grants such approvals, that decision cannot be appealed to the Court of Appeal or equivalent courts.
• The approvals that are protected from further appeal relate to information notices under sections 88, 89(3) and 92(3), and premises inspection approvals under section 108 of the Act.
• This is achieved by amending the Tribunals, Courts and Enforcement Act 2007 to add these decisions to the lists of excluded decisions at each appeal level.