Commentary

V17.190 Decision on review

Part V17 Customs duties

V17.190 Decision on review

V17.190 Decision on review

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.

HMRC's powers on a review are set out in FA 1994, s 15(5) and, in relation to decisions under CEMA 1979, s 152(b) and decisions linked to such decisions, FA 1994, s 15(1). In cases where HMRC is required to conduct a review, they are to be treated as

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