EIM71435 - Assessments, appeals and other procedures: appeals involving taxable Jobseeker's Allowance

Section 152 ICTA 1988

Section 152 ICTA 1988 provides special rules that modify the normal appeal procedure. These rules are designed to ensure that:

• as far as possible, disputes about taxable Jobseeker's Allowance are settled between the claimant and the relevant Government Department (DfES or DWP) paying the benefit without involving the tax office
• if, exceptionally, an appeal is to be heard by the First-tier Tribunal the Benefit Office will be able to produce the necessary evidence.

For further information see EIM76303.