ARTG2550 - Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Postponement - what happens after the tribunal decision
Where a customer has appealed to the tribunal against an HMRC decision and the disputed tax has been postponed,听the customer must pay any tax due once the tribunal has decided the matter. If the tribunal finds in the customer鈥檚 favour HMRC must repay any overpaid tax.
The customer (or HMRC) must pay (or repay) any tax due as a result of the tribunal鈥檚 decision. But see ARTG8930听where there is an appeal to the Upper Tribunal or the relevant appellate court.
听