Taxes Consolidation Act 1997 Schedule 18B paragraph 33

Appeals

Paragraph 33 of Schedule 18B provides a right of appeal to the Appeal Commissioners where a tonnage tax company and Revenue cannot agree on a matter that is to be determined on a just and reasonable basis.

• Where any matter under Part 24A or Schedule 18B must be determined on a "just and reasonable" basis, the company may appeal to the Appeal Commissioners if agreement with Revenue cannot be reached
• The appeal is heard in the same manner as an appeal against a corporation tax assessment
• The general rules on the hearing of appeals under sections 932 to 944A apply to any such appeal
• The provision ensures that a formal dispute resolution mechanism exists for all just and reasonable determinations within the tonnage tax regime