EM7595 - Partnerships: appeals

S31 TMA1970

An appeal can be brought against any conclusion stated or amendment made by a partnership closure notice, or any amendment made to the partnership return by a discovery amendment.

There is no statutory right of appeal against a consequential amendment made to the partner’s personal return.

Appeal rights in respect of partnership issues lie with the nominated or representative partner.

The structure of the partnership legislation ensures that partnership issues are finalised at partnership level and any rights of appeal are exhausted at that stage. No second tier of appeal rights become available at partner level in respect of partnership issues.

If you receive an appeal made by a partner who is not the nominated or representative partner you should write, with a copy to any agent acting, explaining that the relevant appeal right lies only with the nominated partner.

If you receive notice from the Tribunals Service that they have received a notice of appeal you should establish, whether by requesting a copy of the appeal notice or otherwise, that the appeal has been made by the nominated or representative partner. If it has not, or the position is unclear, you should advise the Tribunals Service accordingly.

Any points of difficulty which cannot be resolved locally contact TALA. Further information can be found in the Appeals, Reviews and Tribunals Guidance.

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