Deviation from other rules

Commentary – Gordon on Tax Appeals 8.2.1

Generally

Commentary – Gordon on Tax Appeals 3.3

In Scotland

Commentary – Gordon on Tax Appeals 10.2

Late appeals

Commentary – Gordon on Tax Appeals 2.4.5 ; Gordon on Tax Appeals 3.3.2

Limitation of scope

Commentary – Gordon on Tax Appeals 3.3.2

List of ways of achieving: not exhaustive

Commentary – Gordon on Tax Appeals 3.3.1