E4.921 Appeals Against Transfer Notices

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Commentary

Personal and employment tax

There is a standard right of appeal against transfer notices. The transferee must give written notice of the appeal to the address shown in the transfer notice within 30 days of the date the notice was served; the notice of appeal must specify the grounds of the appeal¹.

The grounds of appeal are any of the following²:

'(a)     that the relevant debts are not due from the MSC;
(b)     that the specified amount does not relate to an MSC;
(c)     that the specified amount is not irrecoverable from the MSC within a reasonable

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B5.820 Charity's profits of trade—general liability to income tax

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