V5.408 Categories of VAT appeal

There are four categories of appeal; the procedure for making an appeal, and the subsequent conduct of that appeal, varies with each. The First-tier Tribunal is responsible for allocating cases to the appropriate category; in practice it appears that allocation is carried out by a registrar at the Central Processing Centre in Birmingham, to which all appeal applications are initially sent. A case may be re-allocated by the tribunal on its own initiative or at the request of a party to the appeal1.

Once a case has been allocated, the Tribunal will issue a direction accordingly2.

The First-tier Tribunal President has issued a Practice Statement, dated 29 April 2013, which sets out the allocation procedure; see Tribunal case allocation procedure. The procedure is summarised below.

Default Paper cases3

The following classes of case should generally fall into this

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