Commentary

V17.193 Procedures on an appeal

Part V17 Customs duties

V17.193 Procedures on an appeal

V17.193 Procedures on an appeal

The procedures on customs and excise appeals are largely the same as those relating to VAT appeals. An appeal must be made within the time limit; there is no fee to bring an appeal to the First-tier Tax Tribunal or to the Upper Tribunal. An appeal is lodged online (https://www.gov.uk/tax-tribunal/appeal-to-tribunal) although a paper form may be completed by downloading the notice of appeal form (T240) from the above website. Upon receipt of a notice of appeal the First-tier Tribunal may allocate an appeal to one of the following four categories1:

  1.  

    •     default paper

  2.  

    •     basic

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