V1.284 Appeal to tribunal

Tribunals do not possess complete supervisory jurisdiction over administrative decisions taken by HMRC1: their powers of review are, in the main, confined to three classes of decision. Firstly, tribunals have jurisdiction to hear appeals against a decision which falls within one of the headings in VATA 1994 s 832. It seems clear that some, but not all, of these headings refer to administrative decisions of one sort or another3. Secondly, tribunals have jurisdiction to hear appeals against decisions which, although they do not fall within any of the headings in VATA 1994 s 83 result in

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