Taxes Consolidation Act 1997 section 111AAW

Appeal to Appeal Commissioners

Section 111AAW provides for a right of appeal to the Appeal Commissioners where an entity is aggrieved by a Revenue assessment to GloBE tax.

• An entity that is dissatisfied with a Revenue GloBE tax assessment (or amended assessment) may appeal to the Appeal Commissioners within 30 days of the date of the notice of assessment, in accordance with section 949I.
• No appeal may be made against a surcharge imposed under section 111AAX where the surcharge is the entity's sole ground of appeal, unless the appeal relates to a matter referred to in section 111AAX(4).
• No appeal may be made against a self-assessment contained in a GloBE return.
• Where a Revenue assessment or amended assessment relates to a UTPR return filed by a UTPR group filer, or a QDTT return filed by a QDTT group filer, only that group filer may appeal the assessment.