CTM95130 - Corporation Tax self-assessment (CTSA): Assessments: Appeals

FA98/SCH18/PARA92 to 94

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CTSA accounting periods

CTSA introduces changes to matters that can be the subject of an appeal, such as the new information powers at FA98/SCH18/PARA27. Schedule 18 also contains provisions designed to ensure that the appeals provisions applicable to CTSA, both jurisdictional and procedural, are broadly similar to those that:

  • relate to IT SA, and
  • existed prior to the introduction of SA.

Any notice of appeal under Schedule 18 must include the grounds of the appeal.

Paragraph 93 applies to an appeal against:

  • a jeopardy amendment made to an SA during the course of an enquiry - FA98/SCH18/PARA31, (see EM1950 onwards for information about jeopardy amendments),
  • a Revenue amendment to a company tax return at the conclusion of an enquiry - FA98/SCH18/PARA34 (2), (see EM1950 onwards for information about Revenue amendments),
  • an assessment to tax other than an SA - FA98/SCH18/PARA41 (1),
  • a discovery determination of losses, and so on - FA98/SCH18/PARA41 (2), (see CTM95500 onwards).

Note: There is no right of appeal against a determination of tax payable in the absence of a return made under FA98/SCH18/PARA36 or 37.

Any appeal hearing would be before the First-tier tribunal subject to:

  • any provision of Part V of the TMA70 (such as section 46D) which allows or requires jurisdiction to be with another tribunal.

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CTPF

The appeal provisions of TMA70 are unchanged and continue to apply to assessments made in respect of accounting periods ending on or after 1 October 1993 and before 1 July 1999.