Taxes Management Act 1970 section 28ZB

Withdrawal of notice of referral

Section 28ZB deals with the ability of either party to withdraw a notice referring a question to the tribunal during an enquiry into a tax return.

• Either the taxpayer or HMRC may withdraw a notice of referral that was made under section 28ZA
• The referral process allows questions arising during a tax enquiry to be sent to the tribunal for determination
• Withdrawal can be initiated by whichever party originally made the referral, or by the other party
• Once withdrawn, the question that was referred reverts to being dealt with as part of the ongoing enquiry