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Finance Act 2020

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Changes over time for: Cross Heading: Payment of tax where there is a further appeal

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Point in time view as at 01/10/2021.

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There are currently no known outstanding effects for the Finance Act 2020, Cross Heading: Payment of tax where there is a further appeal. Help about Changes to Legislation

Payment of tax where there is a further appealU.K.

50(1)Where a party to an appeal to the tribunal under paragraph 33 makes a further appeal, tax is to be payable or repayable in accordance with the determination of the tribunal or court (as the case may be), even though the further appeal is pending.U.K.

(2)But if the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court, then—

(a)if too much tax has been paid, the amount overpaid must be refunded, with any interest allowed by the order or judgment, and

(b)if too little tax has been charged, section 51 has effect in relation to the amount undercharged.

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