An appeal may be made against a decision of HMRC or an officer of Revenue and Customs in respect of any of the matters listed in FA 2017, Sch 10, para 1 as referred to by FA 2017, s 55.
HMRC must offer a person a review of a decision that has been notified to them if an appeal in respect of the decision may be brought under FA 2017, Sch 10, para 1. The offer of the review must be made by notice given to the person at the same time as the decision is notified to them.
Bringing of appeals
An appeal is to be made to the appeal
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