The starting point for an appeal to be lodged is that there is an appealable decision against which the appellant may appeal. Apart from those decisions that are never appealable (as listed in ¶316-010), there are other restrictions the right to appeal in respect of which is temporarily restricted in certain circumstances, as follows:

where the decision in question is the decision by WRA to amend the would-be appellant’s return under TCMWA 2016, s. 45 while an enquiry is in progress and has not yet been completed (see ¶314-220);

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