ARTG2550 - Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Postponement - what happens after the tribunal decision
Where a customer has appealed to the tribunal against an HMRC decision and the disputed tax has been postponed,Ìýthe customer must pay any tax due once the tribunal has decided the matter. If the tribunal finds in the customer바카라 사이트™s favour HMRC must repay any overpaid tax.
The customer (or HMRC) must pay (or repay) any tax due as a result of the tribunal바카라 사이트™s decision. But see ARTG8930Ìýwhere there is an appeal to the Upper Tribunal or the relevant appellate court.
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