Taxes Management Act 1970 section 49A

Appeal: HMRC review or determination by tribunal

Section 49A sets out the options available to an appellant and to HMRC once a notice of appeal has been given to HMRC.

  • The appellant can ask HMRC to carry out a formal review of the disputed matter.
  • HMRC can offer to review the disputed matter of their own accord.
  • The appellant can refer the appeal directly to the tax tribunal for determination.
  • At any stage, both parties remain free to settle the appeal by agreement without a review or tribunal hearing.

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