Taxes Consolidation Act 1997 section 957

Appeals

Section 957 set out the restrictions on the right to appeal tax assessments and the conditions that had to be satisfied before an appeal could be made. This section was deleted by Finance Act 2012, section 129(2).

• No appeal was permitted against assessments based on the chargeable person's own return figures or on figures agreed with the inspector before the assessment was made.
• An estimated assessment could only be appealed after the chargeable person had filed the outstanding return and paid the tax due on the basis of that return, all within the normal 30-day time limit for appeals.
• Where an assessment was amended under section 955, the chargeable person could appeal the amendment, but only on grounds relating to amounts changed, added, or deleted by that amendment.
• Every appellant was required to identify specifically the disputed matters in the assessment and state the grounds for appeal; failure to do so rendered the appeal ineffective.