Tax Collection and Management (Wales) Act 2016 section 48

Effect of referral on enquiry

Section 48 explains what happens to an ongoing WRA enquiry when a question has been referred to the tribunal during that enquiry.

• When a question from an enquiry has been referred to the tribunal and the referral proceedings are still in progress, the enquiry is effectively paused.
• During the referral proceedings, WRA cannot issue a closure notice to formally conclude the enquiry.
• The taxpayer also cannot apply to the tribunal for a direction requiring WRA to issue a closure notice while the referral is ongoing.
• Referral proceedings are considered to be "in progress" from the point the referral is made until either the question is finally determined by the tribunal or the referral is withdrawn.