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 actions that follow the issue of a First-tier Tribunal decision
For details of the hearing of cases by the First-tier Tribunal, see A5.609 and De Voil Indirect Tax Service V5.400J.
Matters that might arise following the issue of the decision
There are various actions that might be necessary once the decision of the First-tier Tribunal has been issued:
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