Many different types of appeal may be listed but they fall broadly into the following categories:-
These are mainly appeals against fixed late filing penalties and surcharges.
These are cases where information needed to settle the appeal is outstanding but there are no points of principle or disputed facts under discussion .
These are cases where there are points of principle or disputed
facts under discussion.
For more guidance on what constitutes a non-contentious or
contentious appeal see AH601.
As well as appeals the Commissioners will hear applications
for closure notices, applications for the admission of late appeals
and postponement applications.
