A5.618 First-tier Tribunal—costs
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
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