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:


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


    •     (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


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


    •     (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 incorrect returns and incorrect repayments/refunds) apply to

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