(Except clauses 11, 18, 40, 43, 44 and 69 and schedule 8) - Clause 24 - Deduction cases
Finance Bill
2:00 pm
Philip Hammond (Shadow Chief Secretary To the Treasury, Treasury; Runnymede and Weybridge, Conservative)
I might have misunderstood the Paymaster General. I am grateful to her for what she said, but she seems to be outlining the existing procedure for resolving a dispute about a company's return or its assessment after it has responded to a notice. We want to provide a mechanism for appealing against the issue of a notice when it was not appropriate to have issued a notice. I do not think that anything she has said would allow an appeal against the issue of a notice; it would only allow an appeal against the Revenue's view of what the outcome would have been.