Commentary

V5.404 VAT appeals—jurisdiction regarding specific matters

Part V5 Compliance, enforcement and appeals

V5.404 VAT appeals—jurisdiction regarding specific matters

V5.404 VAT appeals—jurisdiction regarding specific matters

Matters to which a VAT appeal lies

The specific matters in respect of which an appeal to a VAT and duties tribunal lies are set out below. It should be pointed out that tribunals do not always find it necessary to identify the particular provision under which an appeal is brought. It should also be noted that a tribunal's jurisdiction is not restricted to the arguments presented by the parties; nor is it restricted by any agreement which the parties may have reached. In RPS1, the First-tier Tribunal held that it 'has to have regard to the public interest, and for that reason cannot decide an appeal on a basis which it considers to be wrong in law, even though both HMRC and the taxpayer are in agreement on the point'.

The registration or cancellation of registration of any person under VATA 1994 (VATA 1994, s 83(1)(a))

For the provisions relating to registration and deregistration, see Division V2.1. The right of appeal under this heading does not extend to the length of any particular prescribed accounting period. The fact that such information is disclosed on a certificate of registration does not make HMRC's decision a matter relating to registration or deregistration2. Nor does the right of appeal extend to any variation in the length of an accounting period3. HMRC's decision to impose conditions on an intending trader4 is neither a decision 'with respect to' the registration of a trader under VATA 1994, s 83 nor a

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