Tax Collection and Management (Wales) Act 2016 section 76

Direction to complete enquiry

Section 76 allows a claimant to apply to the tribunal for a direction requiring the Welsh Revenue Authority to complete its enquiry within a specified timeframe.

• A claimant may apply to the tribunal for a direction that a closure notice must be issued within a specified period.
• The tribunal is required to give such a direction unless the Welsh Revenue Authority can demonstrate reasonable grounds for not completing the enquiry within that period.
• The burden falls on the Welsh Revenue Authority to justify any delay, not on the claimant to prove the enquiry should be concluded.
• This provision protects claimants from open-ended enquiries by giving them a mechanism to compel timely resolution.