TC09663 - [2025] UKFTT 01250 (TC)

Section 50 TMA provides, inter alia, that:

“(6)

If, on an appeal notified to the tribunal, the tribunal decides –

[...]

(c)

that the appellant is overcharged by an assessment other than a self-assessment, the assessment ... shall be reduced accordingly, but otherwise the assessment ... shall stand good.

(7)

If, on an appeal notified to the tribunal, the tribunal decides –

[...]

(c)

that the appellant is undercharged by an assessment other than a self-assessment, the assessment ... shall be increased accordingly.”

The FtT’s jurisdiction on an appeal against a reg 80 determination is, therefore, statutorily provided under s 50 TMA.