CTM08600 - Corporation Tax: management expenses: appeals
Periods up to 31 March 2004
Under ICTA88/S75 (5), an appeal against an assessment to CT relating exclusively to relief for management expenses under ICTA88/S75 (1) had to be heard by the Special Commissioners.
Where an appeal involved issues other than management expenses, the Special Commissioners were still to hear any management expenses issues. The remainder of the points at issue could also be heard by the Special Commissioners on an election by the taxpayer (TMA70/S46 (1)) or by using TMA70/S44 (3) or (3A) to effect a transfer of jurisdiction.
If you have a case of this kind, you should send a report and the file to CTIAA (Technical) before the case isheard.
CTPF
Section 75 (5) does not apply to appeals against determinations under TMA70/S41A.
CTSA
Appeals under the CTSA regime remained with the Special Commissioners where the issue in dispute is, or includes, management expenses. The definition of ‘assessment ‘ in ICTA88/S75 is extended to include amendments to self-assessments and discovery determinations by FA98/SCH18/PARA97.
Periods starting on or after 1 April 2004
FA04 removed from Section 75 the requirement that appeals about management expenses issues were to be heard exclusively by the Special Commissioners .
