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
Taxes Management Act 1970 section 100B
Appeals against penalty determinations
Section 100B sets out the rights and procedures for appealing against a penalty determined by an HMRC officer, including the powers of the First-tier Tribunal and Upper Tribunal when hearing such appeals.
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.