959AF Chargeable persons and other persons: appeal in relation to time limit on assessment made or amended by Revenue officer

Summary

This section provides a right of appeal to a person where the person is aggrieved that an assessment is made or amended outside of the relevant 4-year time limit (that is, in section 959AA, 959AC and 959AD in relation to chargeable persons and in section 959AB or section 959AD in relation to persons other than chargeable persons).

Where an appeal to the Appeal Commissioners, or a request for a mutual agreement procedure under a double taxation agreement, the EU Arbitration Convention or the EU (Tax dispute Resolution Mechanisms) Regulations 2019, is not made within 30 days of the date of the notice of assessment, the assessment made will be final and conclusive.

Relevant Date: Finance Act 2021