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

No further appeal or review of tribunal decisions relating to postponement requests

Section 181I prevents any further appeal of tribunal decisions made in connection with postponement requests under the Welsh tax system.

• Decisions of the First-tier Tribunal on postponement request appeals cannot be appealed to the Upper Tribunal.
• Decisions of the Upper Tribunal on postponement request appeals cannot be appealed to the Court of Appeal.
• This ensures that tribunal rulings on whether tax should be postponed pending a dispute are final at each level.
• The restriction is achieved by amending the Tribunals, Courts and Enforcement Act 2007 to add these decisions to the list of excluded appeals.

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