V5.401 Conditions For Appeal To A VAT Tribunal

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Commentary

Part V5 Compliance, enforcement and appeals

V5.401 Conditions for appeal to a VAT tribunal

Legislation

Appeals in relation to VAT matters are governed by TCEA 2007 and rules¹ made thereunder, and by VATA 1994, ss 82–85B.

Case law indicates that three conditions must be met before an appeal lies to a tribunal:

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•�� HMRC must have made a decision with which the appellant disagrees, ie there is a dispute between the parties. The nature of a decision is

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V5.401 Conditions for appeal to a VAT tribunal

Part V5 Compliance, enforcement and appeals

V5.401 Conditions for appeal to a VAT tribunal

Legislation

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V5.401 Conditions for appeal to a VAT tribunal

Part V5 Compliance, enforcement and appeals

V5.401 Conditions for appeal to a VAT tribunal

Legislation

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