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K3: Appealable decisions (direct tax)
Assessments, closure notices and amendments
SI 1999/1027, r.7.
Granted exclusively by FA 2003, Schedule 10, paragraph 35 (Portland Gas Storage Ltd v. HMRC  UKUT 0270 (TCC), §28).
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  UKFTT 317 (TC) (EIS compliance statement submitted instead of SEIS compliance statement, no power to correct error).
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