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

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.

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

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