Commentary

V5.431 Application for a direction, order, etc in relation to a VAT appeal

Part V5 Compliance, enforcement and appeals

V5.431 Application for a direction, order, etc in relation to a VAT appeal

VAT appeals—applications for directions, etc

V5.431 Application for a direction, order, etc in relation to a VAT appeal

Method of application to Tribunal

An application to a tribunal may be made orally during the course of a hearing, or by sending or delivering a written application to the Tribunal. The application must include the reasons for making it1.

The Tribunal must send written notice of any direction to every party and to any other affected person, unless it considers that there is good reason not to do so2. Such a person or party may challenge the direction by applying for a direction to set aside, suspend or amend the first direction3.

Subject matter of a direction

An application may be made for the following purposes:

MatterAuthorityComment
1For the reconsideration by a judge of a decision made by a member of staff delegated to make such a decision under SI 2009/273, r 4(1)SI 2009/273, r

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