Commentary

V2.189N Non-Union scheme—appeals

Part V2 Registration – deregistration

V2.189N Non-Union scheme—appeals

V2.189N Non-Union scheme—appeals

An appeal lies to the Tribunal with respect to1:

  1.  

    •     the registration or cancellation of a registration under the non-Union scheme

  2.  

    •     (with effect from 1 January 2015) a refusal of to make repayment following an overpayment; or a decision as to the amount of that repayment

  3.  

    •     (with effect from 1 January 2015) a refusal to make repayment in respect of a decrease in consideration

  4.  

    •     (with effect from 1 January 2015) any liability to a default surcharge

In addition, the provisions of VATA 1994, s 83(1)(p)(i) (appeals regarding

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial