ARTG4810 - Review of direct and indirect taxes decisions: Conclusion of the review: Introduction
If HMRC carry out a review of their decision, the review may conclude that the decision should be
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Upheld
that is, the decision the customer disagreed with should stand 바카라 사이트“ for example, the amount of the assessment and reasons it was made remain unaltered
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Varied
that is, the decision is changed in some way 바카라 사이트“ for example, the assessment is amended and/or the reasons for making the decision are changed
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Cancelled
that is, the decision is not appropriate 바카라 사이트“ for example an assessment is withdrawn.