Once a tribunal appeal has been resolved the tribunals
caseworker (direct taxes) or Solicitor’s Office (indirect
taxes) will update their records with the details of the outcome
and return the case papers to the decision maker.
The decision maker will take any steps necessary to give
effect to the outcome of the appeal.
Where the settlement of the appeal affects the amount of tax
charged, the amendment of the customer’s record to reflect
the settlement may result in a change to the amount of tax
chargeable, see
ARTG11020.
If appropriate the decision maker will release any postponed
or suspended tax so that the full amount of tax chargeable can be
collected. If any tax has been overpaid or under-claimed, then the
decision maker will make arrangements for the relevant amount to be
refunded with interest, see
ARTG11050.
