V5.263 Appeal

HMRC may assess the amount of tax due from a person to the best of their judgement and notify it to him where they consider that his returns are incomplete or incorrect1. The tax concerned may comprise an understatement of output tax and/or an overstatement of input tax. In either case, a person who disagrees with an assessment has a right of appeal to a VAT tribunal against the assessment itself or the amount of it2.

The burden of proof is, in most cases other than those involving penalties, on an appellant to show that the assessment is wrong,

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