Related Commentary  Related CasesRelated HMRC Manuals

56(1)  This section applies if a party to an appeal against an assessment (the “initial appeal”) makes a further appeal.

56(2)  Tax is payable or repayable in accordance with the determination of the court or tribunal on the initial appeal, despite the further appeal having been made.

56(3)  But in a case where the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court–

(a)if too much tax has been paid, the amount overpaid shall be refunded with such interest, if any, as may be allowed by that order or judgment; and

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