Postponement of payment pending appealU.K.
65(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).