Division V5.4     Appeals

Introduction to VAT appeals

The Tribunals structure V5.400

The right of appeal against an HMRC decision in relation to VAT

Conditions for appeal to a VAT tribunal V5.401

VAT appeals—the appellant: sufficient legal interest V5.402

VAT appeals—the disputed VAT decision V5.403

VAT appeals—jurisdiction regarding specific matters V5.404

VAT appeals—the supervisory jurisdiction of the tribunal V5.405

VAT appeals which do not lie to/may not be entertained by a tribunal V5.406

Powers of the VAT Tribunal

VAT case management powers V5.406A

Other powers of the VAT Tribunal V5.406B

VAT appeals—application for review/appeal

Reconsideration, review and Alternative Dispute Resolution ('ADR')V5.407

Categories of VAT appeal V5.408

VAT appeals—notice of appeal served by the appellant V5.411


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