AH0105 - Appeals handbook - Receipt of appeals: Appeals to be handled by Head Office

Some appeals must not be handled locally but must be referred to the appropriate technical specialist. If you receive an appeal in any of the following categories IMMEDIATELY refer it to the technical specialist. The specialist will tell you what to do as regards any postponement application, listing for personal hearing etc.

The appeals which must be referred to Head Office are those which:

• involve the application of the transfer of assets abroad legislation at ICTA88/S739-745
• involve the domicile of an individual
• relate to the meaning of “usual place of abode” or “liabilities of prescribed persons” in the Non-resident Landlords’ Scheme regulations
• involving capital gains arising to, or received from, a non-resident or dual-resident settlement
• involving the application of any of TCGA92/S80-97, or TCGA92/SCH5
• involving the application of FA98/S128-132, or FA98/SCH22 or 23
• involving the application of FA2000/S92 or 94
• involving ESC A93
• involving ESC B18.