Once an appeal has been determined the assessment, amendment,
direction, decision or determination, against which it was lodged,
as amended or confirmed in accordance with the determination of the
appeal, is regarded as final and conclusive. This is irrespective
of whether the appeal was determined by agreement between the
appellant and an officer of Revenue and Customs or by the
Commissioners at a personal hearing.
Following determination of an appeal an assessment,
amendment, decision or determination may only be altered by order
of the Court or as provided for by the Taxes Acts.
