Section 236E — Finance Act 2014: Appeal against decision not to withdraw stop notice

Appeal against decision not to withdraw stop notice 236E 1 A person may appeal against a refusal by an authorised officer to grant a request that a stop notice cease to have effect in relation to that person.

2 Notice of appeal must be given—

a in writing to the officer who gave the decision notice under section 236D(4),

and b within the period of 30 days beginning with the day on which the decision notice was given.

3 The notice of appeal must state the grounds of appeal.

4 The grounds of appeal that may be stated are the same as the grounds on which a person may request that a stop notice cease to have effect as mentioned in section 236D(1).

5 On an appeal that is notified to the tribunal, the tribunal may—

a confirm the refusal, or b direct that the stop notice is to cease to have effect in relation to a person from such date as the tribunal consider appropriate (which may be earlier or later than the date on which the tribunal makes that direction).

6 Subject to this section, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to an appeal under this section.