Tax Collection and Management (Wales) Act 2016 section 178

Making an appeal

Section 178 sets out how a person makes an appeal against an appealable decision by the Welsh Revenue Authority (WRA), and identifies the circumstances in which an appeal to the tribunal is not permitted.

• Appeals against appealable decisions must be made to the tribunal.
• A person cannot appeal to the tribunal if WRA has amended their tax return during an enquiry that has not yet been completed.
• A person cannot appeal to the tribunal if they have requested a review of the decision and WRA has not yet issued its conclusions.
• A person cannot appeal to the tribunal if they have entered into a settlement agreement with WRA and have not withdrawn from that agreement.