The following Value Added Tax guidance note by Tolley and written by Anne Redston provides comprehensive and up to date tax information covering:
This guidance note outlines what you should do after your client has decided to appeal to the Tribunal, and takes you up to the day of the hearing. For the next stage, see the What happens at the hearing? guidance note.
Before you read this guidance note you should read the Appealing an HMRC decision - outline guidance note. Remember that this note and the other guidance notes on appealing to the Tribunal are only a summary; they do not cover all situations. You may need to take further advice in relation to your client’s appeal position.If your client’s appeal is to the Scottish First-tier Tribunal, the procedure may not be the same as that set out here. You are advised to take specialist advice.
You must submit the appeal form to the Tribunals Service within the time limit. For a discussion of time limits, see the Appealing an HMRC decision - outline and Should I appeal to the tribunal? guidances note.
It is possible that fees will be charged for Tax Tribunal hearings. The new fee structure will be given formal effect by secondary legislation as soon as Parliamentary time allows. See the Should I appeal to the tribunal? guidance note.
The application to appeal can be made online via theGOV.UK webite You must include a scan or photo of the original notice or review conclusion letter with the application and (if you are not a legal representative) authorisation from your client to act on his behalf. There is a save option which allows you to return to the application later if you require further information to complete the form.
The online appeal form includes step-by-step guidance on completing an appeal, and gives a reference number when an appeal has been submitted successfully. Even if you have
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