V2.189X Union scheme—appeals

V2.189X Union scheme—appeals

An appeal lies to the Tribunal with respect to1:


    •     a refusal to register a person under the Union scheme


    •     the cancellation of a registration under the Union scheme


    •     a refusal of to make repayment following an overpayment


    •     a decision of HMRC regarding the amount of an overpayment


    •     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 Union scheme returns2.

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