SALF412 - Enquiries into Tax Returns: Appeals
| 4.95 | The normal appeal procedures apply in respect of any appeal against an HMRC assessment (e.g. Sections 31, 50, 55 etc.). |
Appeals that relevant conditions for discovery assessment do not apply
Section 29(8)
| 4.96 | Any objection that the conditions at Section 29(4) or (5) do not apply (see paragraph 4.87) must be made by an appeal against the assessment. |
