PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 4WRA ENQUIRIES

Referral during enquiry

I146Referral of questions to tribunal during enquiry

1

At any time when an enquiry is in progress the person who made the tax return and WRA may jointly refer any question arising in connection with the subject-matter of the tax return to the tribunal.

2

The tribunal must determine any question referred to it.

3

More than one referral may be made under this section in relation to an enquiry.

I247Withdrawal of referral

WRA or the person who made the tax return may withdraw a referral made under section 46.

I348Effect of referral on enquiry

1

While proceedings on a referral under section 46 are in progress in relation to an enquiry⁠—

a

no closure notice may be issued in relation to the enquiry (see section 50), and

b

no application may be made for a direction to issue a closure notice (see section 51).

2

Proceedings on a referral are in progress where—

a

a referral has been made and has not been withdrawn, and

b

the question referred has not been finally determined.

I449Effect of determination

1

A determination under section 46 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.

2

WRA must take the determination into account—

a

in reaching conclusions on the enquiry, and

b

in the formulation of any amendments of the tax return that may be required to give effect to those conclusions.

3

The question determined may not be reopened on an appeal, except to the extent that it could be reopened if it had been determined as a preliminary issue in an appeal.