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Introduction to VAT matters that can be appealed

The specific 'VAT matters' that may be appealed to the tribunal are listed in VATA 1994, s 83(1). These matters are set out in the sections below.

There are other matters that are connected to VAT and which are not listed in VATA 1994, s 83(1) for which appeal rights nonetheless exist under separate provisions. For example, a penalty for failure to disclose VAT avoidance schemes under F(No 2)A 2017, Sch 17 may be appealed against by virtue of F(No 2)A 2017, Sch 17, paras 45, 46. Similarly a penalty (and the amount of that penalty) under FA 2007, Sch 24 (penalties for errors) may be appealed by virtue of FA 2007, Sch 24, paras 15–17. Further below there is also coverage of key rights of appeal which are not included within the list of VAT matters in VATA 1994, s 83(1).

The registration or cancellation