Revenue Note for Guidance
This section sets the parameters on what Appeal Commissioners may determine in relation to an assessment.
(1) Where the Appeal Commissioners consider that the amount charged by an assessment is:
(2) The Appeal Commissioners are not required to determine the tax to be charged by the assessment and may confine their determination to increasing or reducing the amount to be assessed as chargeable to tax.
(3) & (4) Where an appeal is made against an assessment on the grounds that a Revenue officer made or amended the assessment outside of the permitted 4-year time limit for doing so, the Appeal Commissioners shall first determine whether the Revenue officer was either bound or not bound by this time limit. An appeal against the quantum of an assessment rather than the making of the assessment is to be dealt with as a separate matter.
Relevant Date: Finance Act 2021