Commentary

V17.194 Powers exercisable by tribunal on an appeal

Part V17 Customs duties

V17.194 Powers exercisable by tribunal on an appeal

V17.194 Powers exercisable by tribunal on an appeal

The powers of the First-tier Tribunal vary depending upon whether a decision is a decision in relation to an ancillary matter or not. A decision as to an ancillary matter is a reference to any decision of a description specified in Sch 5 of FA 1994 (except those expressly excluded by FA 1994, s 16(9) which is not comprised in a decision falling within FA 1994, s 13A(2)(a) to (h)).

In relation to any decision on an ancillary matter1, the First-tier Tribunal can only interfere with the decision if it is satisfied that

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