100A Appeals against determinations under sections 98 to 100

Summary

This section outlines the method for determining the taxable amount of a premium or similar payment under a lease where the determination of the inspector may affect the liability to tax of more than one person.

Details

(1) Before making a determination of any amount on which a person may become chargeable to tax in accordance with section 98, 99 or 100, in circumstances where the inspector considers that the determination may affect the liability of any other person, the inspector must send a written notice of the proposed determination to the first-mentioned person and the other persons and allow them 30 days after the date of the notice to object to the proposed determination. Objections must be in writing and contain the reason(s) for the objection.

(2) An inspector may, by way of a written notice, request a person to provide information to inform the inspector's decision on whether a notice under subsection (1) is required. The information must be provided within 21 days of the notice unless the inspector has provided for a longer period.

(3) On consideration of any objections received within the 30 day limit provided for in subsection (1)(b), the inspector may make whatever determination he/she considers appropriate and send the determination to all parties affected.

(4) A person who has not been sent the determination referred to in subsection (3), but who may be affected by it, may request a copy of the determination from the inspector.

(5) A person aggrieved by the determination referred to in subsection (3), may appeal the determination to the Appeal Commissioners. The appeal must be made by notice in writing within 30 days of the date of the determination.

(6) Where a determination made under subsection (3) is appealed, nothing in subsections (4) or (5) shall prevent other parties affected by the determination, and who have not been sent the determination, from applying to the Appeal Commissioners for a direction under section 949F to be joined to that appeal.

(7) Where the Appeal Commissioners determines an appeal against a determination referred to in subsection (3), each person to whom the determination was sent or who was made a party to the appeal (and their successors in title) shall be bound by the Commissioner's determination.

(8) A notice issued under subsection (1) may, notwithstanding confidentiality or disclosure of information provisions, state the inspector's reason(s) for the proposed determination.

Relevant Date: Finance Act 2021