C8C4C5C6C7C11C12C13C14C15C16 PART V APPEALS AND OTHER PROCEEDINGS

Annotations:
Modifications etc. (not altering text)
C4

Pt. 5 applied (30.1.1992) by Income Tax (Building Societies) (Audit Powers) Regulations 1992 (S.I. 1992/10), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

Pt. 5 applied (30.1.1992) by The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992 (S.I. 1992/12), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

C12

Pt. 5 applied in part (with modifications) by The Income Tax (Employments) Regulations 1993 (S.I. 1993/744), reg. 49(7) (as amended (19.8.1999) by The Income Tax (Employments) (Amendment No. 3) Regulations 1999 (S.I. 1999/2155), regs. 1(1), 7)

C16

Pt. V applied in part (with modifications) (6.4.2000) by The Tax Credits (Payment by Employers) Regulations 1999 (S.I. 1999/3219), regs. 1, 12(5)

Proceedings before Commissioners

C2C3C9C1050 Procedure.

F41

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F42

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F43

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F44

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F4C15

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F26

If, on an appeal, it appears to the majority of the Commissioners present at the hearing, by examination of the appellant on oath or affirmation, or by other F5... evidence—

a

that, F8... , the appellant is overcharged by a self-assessment;

b

that, F9... , any amounts contained in a partnership statement are excessive; or

c

that the appellant is overcharged by an assessment other than a self-assessment,

the assessment or amounts shall be reduced accordingly, but otherwise the assessment or statement shall stand good.

7

If, on an appeal, it appears to the Commissioners—

a

that the appellant is undercharged to tax by a self-assessment F10... ;

b

that any amounts contained in a partnership statement F11... are insufficient; or

c

that the appellant is undercharged by an assessment other than a self-assessment,

the assessment or amounts shall be increased accordingly.

F67A

If, on appeal, it appears to the Commissioners that a claim or election F12which was the subject of a decision contained in a closure notice under section 28A of this Act should have been allowed or disallowed to an extent different from that specified in the notice, the claim or election shall be allowed or disallowed accordingly to the extent that appears to them appropriate, but otherwise the decision in the notice shall stand good.

F18

Where, on an appeal against an assessment F3(other than a self-assessment) which—

a

assesses an amount which is chargeable to tax, and

b

charges tax on the amount assessed,

it appears to the Commissioners as mentioned in subsection (6) or (7) above, they may, unless the circumstances of the case otherwise require, reduce or, as the case may be, increase only the amount assessed; and where any appeal is so determined the tax charged by the assessment shall be taken to have been reduced or increased accordingly.

F79

Where any amounts contained in a partnership statement are reduced under subsection (6) above or increased under subsection (7) above, an officer of the Board shall by notice to each of the relevant partners amend—

F13a

the partner’s return under section 8 or 8A of this Act, or

b

the partner’s company tax return,

so as to give effect to the reductions or increases of those amounts.