Refusal of registration: applicants receive a speaking order stating reasons and retain the right to appeal; cross-authority effect. Refusal of registration is effected by issuing a speaking order stating reasons to the applicant, who retains the right to appeal; a rejection by one tax ... Summary
Refusal of registration: applicants receive a speaking order stating reasons and retain the right to appeal; cross-authority effect.
Refusal of registration is effected by issuing a speaking order stating reasons to the applicant, who retains the right to appeal; a rejection by one tax authority is treated as a deemed rejection by the corresponding authority, producing cross-authority effect.
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