Revenue Note for Guidance

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Revenue Note for Guidance



947 Appeals against determination under sections 98 to 100


This section provides machinery enabling both a lessor and lessee and any other affected persons to take part in legal proceedings to determine 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.


Notice of determinations under sections 98 to 100

(1), (6) & (7) The inspector is obliged to inform those affected by his/her determination of the amount of any liability to tax arising under section 98 (treatment of premiums, etc as rent), 99 (charge on assignment of lease at undervalue) or 100 (charge on sale of land with right to reconveyance). The inspector is required to set out the amount which he/she proposes to treat as taxable and to inform those concerned of their rights under this section. In setting out the taxable amount, the inspector is not bound by any restrictions on the disclosure of information and is, therefore, free to outline the grounds on which a determination affecting the various parties is based. The inspector may also require a person to provide any information necessary to assist him/her in deciding whether a notice should issue in the first place.

Right of objection

(2) & (4) There is provision enabling persons notified by the inspector to object to the proposed determination within 21 days after the date of the notice, and section 933(7) (provision for late appeals in certain circumstances) is applied for cases where the person is prevented from objecting within that time limit. Where an objection is lodged, the issue of liability is to be settled at an appeal hearing before the Appeal Commissioners.

Absence of objection

(3) In the absence of an objection, the inspector is free to proceed with the determination of tax liability in accordance with the notice issued earlier. In such cases liability as determined by the inspector is final and cannot be appealed. However, there is explicit provision to ensure the right of appeal by a person affected by the determination to whom notice of determination is not given by an inspector.

Appeal hearings

(5) All the recipients of the inspector’s notice can be joined in the appeal proceedings and the decision on the appeal is binding on them all (even if they have not taken part in the proceedings) and on their successors in title.

Relevant Date: Finance Act 2021