Taxes Management Act 1970 Schedule 4 paragraph 8

Settling of appeals by agreement

Schedule 4 paragraph 8 previously provided a mechanism for settling tax appeals by agreement between the taxpayer and HMRC, but has since been repealed.

• This provision originally set out the process by which tax appeals could be resolved through mutual agreement rather than proceeding to a formal hearing
• The paragraph was contained in Schedule 4 of the Taxes Management Act 1970, which dealt with procedural aspects of tax appeals
• The provision was repealed by the Finance Act 1982, section 157 and Schedule 22 Part X, meaning it no longer has legal effect
• The repeal reflected changes to the appeals framework, with settling of appeals by agreement now governed by other provisions within the tax legislation