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K3: Appealable decisions (direct tax)

Assessments, closure notices and amendments


See J1: Challenging direct tax decisions

NICs jurisdiction


SI 1999/1027, r.7.

SDLT jurisdiction 


Granted exclusively by FA 2003, Schedule 10, paragraph 35 (Portland Gas Storage Ltd v. HMRC [2014] UKUT 0270 (TCC), §28).

SEIS authorisation

ITA s.257EE provides for a right of appeal against a refusal to authorise the issue of an SEIS compliance certificate. See, for example, X-Wind Power Ltd v. HMRC [2016] UKFTT 317 (TC) (EIS compliance statement submitted instead of SEIS compliance statement, no power to correct error).


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