Where a taxpayer disputes an HMRC decision, they must first make an appeal to HMRC (except in relation to indirect taxes including VAT where no obligation to first appeal to HMRC exists) and then, if the matter cannot be resolved, may notify the appeal directly to the First-tier Tribunal. See A5.607 and De Voil Indirect Tax Service V5.400H for details of how to appeal.
For more details of the First-tier Tribunal, including the scope of its jurisdiction, see A5.605 and De Voil Indirect Tax Service V5.400F.
The commentary below covers the categorisation of cases by the First-tier Tribunal, which happens once the appeal has been notified to the tribunal. For other case management powers of the First-tier Tribunal, including its ability to strike out appeals and restrict a party from taking part in proceedings, see A5.606 and De Voil Indirect Tax Service V5.400G. For details of hearings in front of the First-tier Tribunal, see A5.609 and De Voil Indirect Tax Service V5.400J.
Allocation of an appeal to a category
When an appeal is made, the Tribunals Service
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