Commentary

V5.412 Action following a notice of VAT appeal

Part V5 Compliance, enforcement and appeals

V5.412 Action following a notice of VAT appeal

V5.412 Action following a notice of VAT appeal

As has already been described (see V5.408), a case will be allocated by the Tribunal to one of four categories: basic, default paper, standard or complex.

Basic cases1

In a basic case, there is no requirement for the respondent (ie HMRC) to send a statement of case to the Tribunal, and the case will (subject to any direction given by the Tribunal) proceed directly to a hearing. If, however, HMRC intends to raise grounds for contesting the proceedings which have not been previously communicated to the appellant, it must notify the appellant of such grounds as soon as reasonably practicable, and in sufficient detail to enable the appellant to respond to such grounds at the hearing.

Default paper cases2

In a default paper case, HMRC must send or deliver a statement of case to the Tribunal and the appellant so that it is received within 42 days after the Tribunal sent

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