Taxation (International and Other Provisions) Act 2010 section 59

Appeal against determination under paragraph 58

Section 59 of Schedule 7A sets out the right of a company to appeal against an HMRC determination made under paragraph 58, the permitted ground of appeal, and the time limit for doing so.

• A company that receives a notice of determination under paragraph 58 has the right to appeal against that notice.
• The only permitted ground of appeal is that the determination is inconsistent with the requirements of the closure notice to which it relates.
• The appeal must be made within 30 days of the company receiving the notice of determination.
• The notice of appeal must be given to the HMRC officer who issued the original notice of determination.