Tax Collection and Management (Wales) Act 2016 section 181H

Postponement requests relating to further appeals

Section 181H explains how the postponement of tax payment rules apply when a person takes a further appeal (to the Upper Tribunal or a higher court) against a tribunal decision on an appealable tax matter.

• When a taxpayer makes a further appeal against a tribunal decision, the existing postponement rules apply but with important modifications, including a stricter test requiring the taxpayer to show that recovery of the disputed tax would cause serious financial hardship.
• A postponement request at this stage must specify the amount of tax in dispute, explain why the taxpayer believes the amount is excessive, and set out why recovery of that amount (plus interest) would cause serious financial hardship.
• WRA may grant the request in full if it accepts both that the taxpayer has reasonable grounds for believing the amount is excessive and that recovery would cause serious financial hardship — or it may grant the request in respect of only part of the amount if those conditions are only partly met.
• The postponement request must be made on or before the day the further appeal is lodged, and the postponement period ends on the day the further appeal is finally determined.

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