Tax Collection and Management (Wales) Act 2016 section 46

Referral of questions to tribunal during enquiry

Section 46 allows the taxpayer and the Welsh Revenue Authority to jointly refer unresolved questions to a tribunal while an enquiry into a tax return is still ongoing.

• While an enquiry into a tax return is in progress, the taxpayer and the Welsh Revenue Authority (WRA) can jointly refer any question related to the tax return to a tribunal.
• The tribunal is required to determine any question that is referred to it — it cannot decline to do so.
• There is no limit on the number of referrals that can be made during a single enquiry — multiple questions can be referred at different times.
• The referral must be made jointly by both the taxpayer and WRA; neither party can refer a question to the tribunal unilaterally.