V17.186 Introduction

Reviews and appeals

V17.186 Introduction

Brexit note: This paragraph is under review and is subject to further updates. The information provided in this section is presented as it stood prior to the UK leaving the EU unless otherwise indicated. Updates are dependent on any legislation that is introduced by the UK Government.

Before an appeal can be made to the First-tier Tribunal (Tax Chamber) on a question related to customs or excise duties it is first necessary for the taxpayer to consider if he wants to request a review1. A request for a review can be made to the

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