There is a right of appeal to the Tax Tribunal against:

(a)an amendment by HMRC of a self-assessment under para. 17 (amendment by Revenue during enquiry to prevent loss of tax);

(b)a conclusion stated or amendment made by a closure notice;

(c)a discovery assessment;

(d)an assessment under para. 29 (assessment to recover excessive repayment of SDLT); or

(e)an HMRC determination of SDLT under para. 25 if no return is delivered.

Legislation: FA 2003, Sch. 10, para. 35


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