RIGHT TO APPEAL AGAINST TAXPAYER NOTICE

Related Commentary  Related CasesRelated HMRC Manuals

29(1)  Where a taxpayer is given a taxpayer notice, the taxpayer may appeal against the notice or any requirement in the notice.

29(2)  Sub-paragraph (1) does not apply to a requirement in a taxpayer notice to provide any information, or produce any document, that forms part of the taxpayer's statutory records.

29(3)  Sub-paragraph (1) does not apply if the tribunal approved the giving of the notice in accordance with paragraph 3.

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