Commentary

V5.262 Local reconsideration and other remedies

Part V5 Compliance, enforcement and appeals

V5.262 Local reconsideration and other remedies

V5.262 Local reconsideration and other remedies

A person who disagrees with an assessment has a right of appeal to a VAT tribunal1. However, it may be possible to resolve the dispute by way of local reconsideration, review or Alternative Dispute Resolution without invoking the formal appeal machinery. For details of this procedure, see V5.407.

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