Commentary

V5.401 Conditions for appeal to a VAT tribunal

Part V5 Compliance, enforcement and appeals

V5.401 Conditions for appeal to a VAT tribunal

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

V5.401 Conditions for appeal to a VAT tribunal

Legislation

Appeals in relation to VAT matters are governed by TCEA 2007 and rules1 made thereunder, and by VATA 1994, ss 82–85B.

Case law indicates that three conditions must be met before an appeal lies to a tribunal:

  1.  

    •     HMRC must have made a decision with which the appellant disagrees, ie there is a dispute between the parties. The nature of a decision is described in V5.403.

  2.  

    •     The decision must either fall within one or other of the matters

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