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

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.

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

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