TC09630 - [2025] UKFTT 01071 (TC)

Part IV of the TMA sets out the law relating to the making of appeals against discovery assessments and closure notice amendments. Within that Part, TMA s 31 is headed “Appeals: right of appeal”, and subsection (1) provides:

“An appeal may be brought against

(a)

…

(b)

any conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act (amendment by Revenue on completion of enquiry into return),

(c)

…; or

(d)

any assessment to tax which is not a self-assessment.”

Mr Di Lellio thus had the right to appeal against the amendments to his SA returns under TMA s 31(1)(b), and against the discovery assessments under TMA s 31(1)(d).

TMA s 31A is headed “Appeals: Notice of Appeal” and provides:

“(1)

Notice of an appeal under section 31 of this Act must be given—

(a)

in writing,

(b)

within 30 days after the specified date,

(c)

to the relevant officer of the Board.

(2)

…

(3)

In relation to an appeal under section 31(1)(b) of this Act

(a)

the specified date is the date on which the closure notice was issued, and

(b)

the relevant officer of the Board is the officer by whom the closure notice was given.

(4)-(4A)…

(5)

The notice of appeal must specify the grounds of appeal.”