CFM98860 - Interest restriction: administration: enquiry procedure: appeals against closure and PARA51 notices
TIOPA10/SCH7A/PARA52
A reporting company for an interest restriction return under enquiry may appeal against a statement within the closure notice that sets out the steps that the reporting company must take. »Ê¹ÚÌåÓýapp closure notice mechanics and possible steps are described at CFM98790 to CFM98840. An appeal may also be made by the reporting company of the new group against a direction under TIOPA10/SCH7A/PARA51, see CFM98830.
»Ê¹ÚÌåÓýapp appeal should be made within 30 days to the officer of Revenue and Customs who issued the notice.
For guidance on appeals generally, see ARTG2410 et seq.