Section 85(1)

Subject to the provisions of this section, where a person gives notice of appeal under section 83 and, before the appeal is determined by a tribunal, HMRC and the appellant come to an agreement (whether in writing or otherwise) under the terms of which the decision under appeal is to be treated— the like consequences shall ensue for all purposes as would have ensued if, at the time when the agreement was come to, a tribunal had determined the appeal in accordance with the terms of the agreement .... as upheld without variation, or as varied in a particular manner, or as discharged or cancelled,

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