Commentary

V17.191 Decisions against which an appeal lies

Part V17 Customs duties

V17.191 Decisions against which an appeal lies

V17.191 Decisions against which an appeal lies

An appeal lies1 to the First-tier Tribunal with respect to any of the following decisions, that is to say:

  1.  

    (1)     any decision by HMRC on a review2, including a deemed confirmation, and

  2.  

    (2)     any decision by HMRC on such review of a decision as HMRC has agreed to undertake in consequence of a request made after the end of the period for requesting a review

An appeal may be made only by the person who requested the review3.

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