Taxes Management Act 1970

31 Right of appeal. U.K.

(1) An appeal may be brought against an assessment to tax by a notice of appeal in writing given within thirty days after the date of the notice of assessment .

(2) The notice of appeal shall be given to the inspector or other officer of the Board by whom the notice of assessment was given.

F1 [(3) The appeal shall be to the Special Commissioners if the assessment is made—

(a) by the Board; or

(b) under section 350, F2 ... , F3 ... , 740, 743(1) or 747(4)(a) of the principal Act; or

(c) under section [F4 276 of the 1992 Act] or section 830 of the Principal Act and is not an assessment to tax under Schedule E;

or if the appeal involves any question as to the application of [F5 any of sections 660 to 685 and 695 to 702] of the principal Act].

F6 (3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Subject to subsection (3) above the appeal shall be to the General Commissioners, except that the appellant may elect (in accordance with section 46(1) of this Act) to bring the appeal before the Special Commissioners instead of the General Commissioners.

(5) The notice of appeal against any assessment shall specify the grounds of appeal, but on the hearing of the appeal the Commissioners may allow the appellant to put forward any ground not specified in the notice, and take it into consideration if satisfied that the omission was not wilful or unreasonable.

F7 [(5A) An election under subsection (4) above shall be disregarded if—

(a) the appellant and the inspector or other officer of the Board agree in writing, at any time before the determination of the appeal, that it is to be disregarded; or

(b) the General Commissioners have given a direction under subsection (5C) below and have not revoked it.

(5B) At any time before the determination of an appeal in respect of which an election has been made under subsection (4) above, the inspector or other officer of the Board after giving notice to the appellant may refer the election to the General Commissioners.

(5C) On any such reference the Commissioners shall, unless they are satisfied that the appellant has arguments to present or evidence to adduce on the merits of the appeal, direct that the election be disregarded.

(5D) If, at any time after the giving of a direction under subsection (5C) above (but before the determination of the appeal) the General Commissioners are satisfied that the appellant has arguments to present or evidence to adduce on the merits of the appeal, they shall revoke the direction.

(5E) Any decision to give a direction under subsection (5C) above or revoke such a direction under subsection (5D) above shall be final.]

(6) This section has effect subject to any express provision in the Taxes Acts, including in particular any provision under which an appeal lies to the Special Commissioners to the exclusion of the General Commissioners, any provision transferring jurisdiction to some other tribunal, and any provision making one kind of assessment conclusive in an appeal against another kind of assessment.

Textual Amendments

F1 Income and Corporation Taxes Act 1988 (c. 1), Sch. 29 para. 32

F2 “426” repealed by Finance Act 1989 s. 187, Sch. 17 Part V in relation to accounting periods beginning after 31 March 1989.

F3 Word in s. 31(3) repealed (27.7.1993 with application as mentioned in s. 103 of the repealing Act) by 1993 c. 34, ss. 103, 213, Sch. 23 Pt. III(9)

F4 Words in s. 31(3)(c) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(7) (with ss. 60, 101(1), 171, 201(3))

F5 Finance Act 1990 s. 89, Sch. 14 para. 14 (correction of errors)—deemed to have been made by Taxes Act 1988.

F6 A development land tax provision added by Development Land Tax Act 1976 (c. 24) Sch. 8 para. 3; Development Land Tax Act 1976 repealed by Finance Act 1985 s. 98(6), Sch. 27 Part X.

F7 Finance Act 1984 s. 127, Sch. 22 para. 3(1) on and after 1 January 1985; S.I. 1984 No. 1836 (C. 45).

Modifications etc. (not altering text)

C1 S. 31 modified (27.7.1993) by 1993 c. 34, s. 173, Sch. 19 Pt. I para. 7(2)(a)

C2 S. 31 applied (1.10.1993) by S.I. 1993/2004, reg.11(10)

C3 See Finance (No. 2) Act 1975 s. 67(1)— “For the removal of doubt it is hereby declared that in section 31(1) of the Taxes Management Act 1970 (right of appeal) the reference to the date of the notice of assessment is a reference to the date on which the notice was issued”.

C4 See—Finance Act 1988 (c. 39), Sch. 5 para. 5(2)—application of subsections (5) to (5E) to appeal by underwriter against inspector's determination; Finance Act 1988 (c. 39), s. 134—General Commissioners for Northern Ireland.

C5 See Finance Act 1988 (c. 39), Sch. 5 para. 8(2)—individual underwriters determinations.