§ Mr. Nicholas Winterton
asked the Chancellor of the Exchequer on what grounds appeal commissioners are able to overrule a refusal by the Inland Revenue to grant a 714 certificate.
§ Mr. Robert Sheldon
Under Section 70(6) of the Finance (No. 2) Act 1975 the appeal commissioners can reverse any decision by an inspector of taxes to refuse an application for a certificate, except where this relates to his discretion to disregard for the purpose of certification, failure by the applicant to comply with either a tax obligation or a request to supply accounts or other information.