Commentary

V5.411 VAT appeals—notice of appeal served by the appellant

Part V5 Compliance, enforcement and appeals

V5.411 VAT appeals—notice of appeal served by the appellant

V5.411 VAT appeals—notice of appeal served by the appellant

An appeal is to be made to a tribunal within prescribed time limits1.

Notice of appeal

The appellant must start proceedings by sending or delivering a notice of appeal2 to the Tribunal3 (except in the case of an appeal under FA 2008, Sch 36 (information notices and related penalties), in which case the notice of appeal must be given to HMRC4) within the time limits described below5. The notice of appeal must include6:

  1.  

    •     the name and address of the appellant

  2.  

    •     the name and address of the appellant's representative (if any)

  3.  

    •     an address where documents for the appellant may be sent or delivered

  4.  

    •     details of the decision appealed against

  5.  

    •     the result the appellant is seeking, and

  6.  

    •     the grounds for making the appeal

The notice of appeal must be accompanied by a copy of any written record of any decision appealed against, and any statement of reasons for that decision, that the appellant has or can reasonably obtain7.

If the notice of appeal is not submitted within the appropriate time limit, the notice of appeal must include a request for an extension of time and the reason why the notice of appeal was not provided in time8. The tribunal has the power to extend the time for the notice of appeal9; if it does not use such power, the notice of appeal may not be admitted10.

Time limit

The time limits applicable to the making of an appeal are set out

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