The right of appeal against a notice under TMA70/S19A extends to such a notice issued in connection with an enquiry into a partnership return. As in the case of other partnership appeals the appeal must be made by the nominated partner or by an agent acting for the partnership or for the nominated partner. Otherwise, an appeal against a notice under TMA70/S19A issued to a nominated partner is the same as an appeal against a notice under TMA70/S19A issued to an individual (see AH2120).
