Taxes Management Act 1970
Sections and provisions with full text and the judgments that cite each one.
Section 45 — Quorum of Special Commissioners.
Quorum of Special Commissioners. 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 46 — General and Special Commissioners.
General and Special Commissioners. 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 46A — Regulations about jurisdiction.
Regulations about jurisdiction. 46A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 46B — Questions to be determined by Special Commissioners.
Questions to be determined by Special Commissioners. 46B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 46C — Jurisdiction of Special Commissioners over certain claims included in returns.
Jurisdiction of Special Commissioners over certain claims included in returns. 46C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 46D — Questions to be determined by the relevant tribunal .
Questions to be determined by the relevant tribunal . 46D 1 In so far as the question in dispute on an appeal to which this section applies— a is a question of the value of any land or of a lease of…
Section 47 — Special jurisdiction relating to tax on chargeable gains.
Special jurisdiction relating to tax on chargeable gains. 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 47A — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47A
Section 47B — Special jurisdiction relating to Business Expansion Scheme.
Special jurisdiction relating to Business Expansion Scheme. 47B If and so far as the question in dispute on any appeal against the refusal of relief under Chapter III of Part VII of the principal Act…
Section 47C — Meaning of tribunal
Meaning of tribunal 47C In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.
Section 48 — Application to appeals and other proceedings
Application to appeals and other proceedings 48 1 In the following provisions of this Part of this Act, unless the context otherwise requires— a “appeal” means any appeal under the Taxes Acts; b a…
Section 49 — Late notice of appeal
Late notice of appeal 49 1 This section applies in a case where— a notice of appeal may be given to HMRC , but b no notice is given before the relevant time limit. 2 Notice may be given after the…
Section 49A — Appeal: HMRC review or determination by tribunal
Appeal: HMRC review or determination by tribunal 49A 1 This section applies if notice of appeal has been given to HMRC . 2 In such a case— a the appellant may notify HMRC that the appellant requires…
Section 49EA — Nature of review: penalties under Schedule 24 to FA 2021
Nature of review: penalties under Schedule 24 to FA 2021 49EA 1 This section applies if— a notice of appeal has been given to HMRC under paragraph 22(b) of Schedule 24 to the Finance Act 2021 in…
Section 49FA — Effect of conclusions of review: penalties under Schedule 24 to FA 2021
Effect of conclusions of review: penalties under Schedule 24 to FA 2021 49FA 1 If the conclusions of a review include conclusions reached by virtue of section 49EA and the conclusions of the review…
Section 49B — Appellant requires review by HMRC
Appellant requires review by HMRC 49B 1 Subsections (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question. 2 HMRC must, within the…
Section 49C — HMRC offer review
HMRC offer review 49C 1 Subsections (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question. 2 When HMRC notify the appellant of the offer, HMRC must also notify…
Section 49D — Notifying appeal to the tribunal
Notifying appeal to the tribunal 49D 1 This section applies if notice of appeal has been given to HMRC . 2 The appellant may notify the appeal to the tribunal. 3 If the appellant notifies the appeal…
Section 49E — Nature of review etc
Nature of review etc 49E 1 This section applies if HMRC are required by section 49B or 49C to review the matter in question. 2 The nature and extent of the review are to be such as appear appropriate…
Section 49F — Effect of conclusions of review
Effect of conclusions of review 49F 1 This section applies if HMRC give notice of the conclusions of a review (see section 49E(6) and (9)). 2 The conclusions are to be treated as if they were an…
Section 49G — Notifying appeal to tribunal after review concluded
Notifying appeal to tribunal after review concluded 49G 1 This section applies if— a HMRC have given notice of the conclusions of a review in accordance with section 49E, or b the period specified in…
Section 49H — Notifying appeal to tribunal after review offered but not accepted
Notifying appeal to tribunal after review offered but not accepted 49H 1 This section applies if— a HMRC have offered to review the matter in question (see section 49C), and b the appellant has not…
Section 49I — Interpretation of sections 49A to 49H
Interpretation of sections 49A to 49H 49I 1 In sections 49A to 49H— a “matter in question” means the matter to which an appeal relates; b a reference to a notification is a reference to a…
Section 50 — Procedure.
Procedure. 50 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . .…
Section 51 — Power of Commissioners to obtain information from appellant.
Power of Commissioners to obtain information from appellant. 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 52 — Evidence.
Evidence. 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 53 — Appeals against summary determination of penalties.
Appeals against summary determination of penalties. 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 54 — Settling of appeals by agreement.
Settling of appeals by agreement. 54 1 Subject to the provisions of this section, where a person gives notice of appeal and, before the appeal is determined by the tribunal , the inspector or other…
Section 54A — No questioning in appeal of amounts of certain social security income
No questioning in appeal of amounts of certain social security income 54A 1 Subsection (2) applies if an amount is notified under section 54B(1) and— a no objection is made to the notification within…
Section 54B — Notifications of taxable amounts of certain social security income
Notifications of taxable amounts of certain social security income 54B 1 The appropriate officer may by notice notify a person who is liable to pay any income tax charged on any unemployment benefit,…
Section 54C — Interpretation of sections 54A and 54B: “appropriate officer” etc
Interpretation of sections 54A and 54B: “appropriate officer” etc 54C 1 In sections 54A and 54B “ the appropriate officer ” means the appropriate officer— a in Great Britain, of the Department for…
Section 55 — Recovery of tax not postponed.
Recovery of tax not postponed. 55 1 This section applies to an appeal to the tribunal against— a an amendment of a self-assessment— i under section 9C of this Act, or ii under paragraph 30 or 34 of…
Section 56 — Payment of tax where there is a further appeal
Payment of tax where there is a further appeal 56 1 This section applies if a party to an appeal against an assessment (the “initial appeal”) makes a further appeal. 2 Tax is payable or repayable in…
Section 56A — Appeals from the Special Commissioners.
Appeals from the Special Commissioners. 56A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 56B — Regulations about practice and procedure.
Regulations about practice and procedure. 56B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 56C — Power of Special Commissioners to order costs.
Power of Special Commissioners to order costs. 56C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 56D — Power of Special Commissioners to publish reports of decisions.
Power of Special Commissioners to publish reports of decisions. 56D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 57 — Regulations about appeals.
Regulations about appeals. 57 1 The Commissioners for Her Majesty’s Revenue and Customs may make regulations — a as respects the conduct of appeals against assessments and decisions on claims under…
Section 57A — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57A
Section 57B — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Section 58 — Proceedings in tax cases in Northern Ireland.
Proceedings in tax cases in Northern Ireland. 58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 59 — Election for county court in Northern Ireland.
Election for county court in Northern Ireland. 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 59A — Payments on account of income tax.
Payments on account of income tax. 59A 1 Subject to subsection (9) below, this section applies to any person (the taxpayer) as regards a year of assessment if as regards the immediately preceding…
Section 59AA — Non-resident CGT disposals: payments on account of capital gains tax
Non-resident CGT disposals: payments on account of capital gains tax 59AA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 59AZA — Payments on account of capital gains tax: disposals of land etc
Payments on account of capital gains tax: disposals of land etc 59AZA For provision requiring payments to be made on account of capital gains tax, see Schedule 2 to the Finance Act 2019.
Section 59BA — Payment of income tax and capital gains tax: simple assessments
Payment of income tax and capital gains tax: simple assessments 59BA 1 This section applies where a person has been given a simple assessment in relation to a year of assessment. 2 Subject to…
Section 59DA — Claim for repayment in advance of liability being established.
Claim for repayment in advance of liability being established. 59DA 1 This section applies where a company has paid an amount of corporation tax for an accounting period and the circumstances of the…
Section 59FA — CT exit charge payment plans
CT exit charge payment plans 59FA 1 Schedule 3ZB contains provisions about CT exit charge payment plans in accordance with which companies may defer payment of certain corporation tax. 2 Parts 1 and…
Section 59AB — Amounts payable on account: recovery
Amounts payable on account: recovery 59AB The provisions of the Taxes Acts as to the recovery of tax shall apply to an amount falling to be paid on account of tax in the same manner as they apply to…
Section 59B — Payment of income tax and capital gains tax : assessments other than simple assessments .
Payment of income tax and capital gains tax : assessments other than simple assessments . 59B 1 Subject to subsection (2) below, the difference between— a the amount of income tax and capital gains…