56Payment of tax where there is a further appeal

1

This section applies if a party to an appeal against an assessment (the “initial appeal”) makes a further appeal.

2

Tax is payable or repayable in accordance with the determination of the court or tribunal on the initial appeal, despite the further appeal having been made.

3

But in a case where the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court—

a

if too much tax has been paid, the amount overpaid shall be refunded with such interest, if any, as may be allowed by that order or judgment; and

b

if too little tax has been charged, the amount undercharged shall be due and payable at the expiration of a period of thirty days beginning with the date on which HMRC issue to the other party a notice of the total amount payable in accordance with the order or judgment.