Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Tax Credits Act 2002 section 39A
Late appeals
Section 39A sets out the circumstances in which HMRC may accept a late appeal against a tax credits decision, and the conditions that must be met before such an appeal can be treated as having been made in time.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.