Commentary

V22.118 The appeals process

Part V22 Aggregates levy

V22.118 The appeals process

V22.118 The appeals process

Any party affected by one of the following types of decision by HMRC is entitled to a review of that decision.

  1.  

    •     Whether or not a person should be charged with aggregates levy.

  2.  

    •     The amount of levy charged and the time when the charge is to be taken to have arisen.

  3.  

    •     The registration or de-registration of any person or premises for the aggregates levy.

  4.  

    •     Whether or not a person is liable to pay aggregates levy and the amount or time any levy is due.

  5.  

    •     The imposition of financial security and the amount

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