As noted at ¶100-105, if notice of appeal has been given to HMRC, the appellant may notify the appeal to the Tribunal. In that case the Tribunal is to decide the matter in question.

These rules however do not apply in a case where:

aHMRC have notified their view of the matter in question under para. 36B, or

bHMRC have notified under para. 36C in relation to the matter in question.

In these cases the appellant may notify the matter to the Tribunal, but only if permitted to do so by para. 36G or para. 36H.

Para. 36G

The appellant may notify the appeal to the Tribunal within the post-review period, or at such later date as the Tribunal may allow if:

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