945 Appeals against assessments

This section provides that a person aggrieved by a capital gains tax assessment can appeal to the Appeal Commissioners within 30 days of the notice of the assessment. If an appeal is not made within the 30 days, the assessment is to be final and conclusive. All the rules and procedures relating to income tax appeals are applied by the section for the purposes of capital gains tax appeals.

Relevant Date: Finance Act 2021