COM10010 - Appeals: handling appeals and postponements: appeals against discovery determ’s


You handle appeals against discovery determinations for a CTSA AP outside COTAX.

Paragraph 49 Schedule 18 FA 1998 applies the appeal provisions in Paragraph 48 to discovery determinations. The Technical Caseworker must consider and settle these appeals in the same way as appeals against assessments.

For a list of forms relevant to this subject, see COM10011.

For legislation applying to this subject, see COM10012.