Schedules

Schedule 14Administration of multinational top-up tax

Part 12Appeals and claims

65Postponement of payment pending appeal

1

The appellant may apply to the tribunal for a direction if—

a

the appellant has applied to HMRC for a determination,

b

HMRC has made a determination, and

c

the appellant does not agree with the determination.

2

The tribunal may direct whether the determination of HMRC was correct.

3

A decision of the tribunal under this paragraph is final and conclusive (despite the provisions of sections 12 and 15 of the Tribunals, Courts and Enforcement Act 2007).