Commentary

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

Part V5 Compliance, enforcement and appeals

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

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

Introduction

From the previous sections within this division, it can be seen that an appeal does not lie to a tribunal unless1:

  1.  

    •     HMRC have made a decision

  2.  

    •     that decision falls within the tribunal's jurisdiction, and

  3.  

    •     the appellant has sufficient legal interest to maintain the appeal

The First-tier or Upper Tribunal is required to strike out an appeal where it has no jurisdiction in relation to the proceedings, unless it transfers the proceedings to another court or tribunal2. An appeal may not be struck out unless the appellant or applicant has had the opportunity to make representations in relation to the proposed striking out3.

Any matter which does not specifically lie to a tribunal under the provisions described in V5.404 is not an appealable matter. A non-exhaustive list of circumstances in which an appeal may not be entertained is set out below.

Legal provisions

Failure to deposit amount assessed

Except where it would (in the view of HMRC or the tribunal4) otherwise cause hardship, a tribunal may not entertain an appeal under the following provisions unless the amount assessed or determined to be payable has been

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