Section 84(10)

Where an appeal is against an HMRC decision which depended upon a prior decision taken ... in relation to the appellant, the fact that the prior decision is not within section 83 shall not prevent the tribunal from allowing the appeal on the ground that it would have allowed an appeal against the prior decision.

← 9 · All articles · 11 →

Source: legislation.gov.uk · retrieved 2026-07-28