EM5606 - Commissioners

Separate Elections

TMA70/SCH 3

The taxpayer has the right to elect separately in respect of each set of proceedings in which he or she has an interest. In theory a taxpayer could elect for different places in respect of, for example, an appeal against a TMA70/S19A notice, an application to the Commissioners for a direction for a closure notice and appeals against an automatic penalty or surcharge. (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)