Taxes Management Act 1970 section 28ZE

Effect of determination

Section 28ZE explains what happens once the tribunal has made a determination on a question referred to it during an HMRC enquiry, including how binding that determination is and how it feeds into the enquiry process.

• A tribunal determination on a referred question is binding on both parties in the same way as a preliminary issue decided in an appeal.
• The HMRC officer must take the determination into account when reaching conclusions on the enquiry.
• Any amendments to the tax return must reflect the tribunal's determination.
• The determined question cannot generally be reopened on appeal, except to the same limited extent as a preliminary issue could be reopened.