Commentary

V7.310 VAT Appeals system

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.310 VAT Appeals system

Part V7 Tax planning | Commentary

V7.310 VAT Appeals system

If an officer raises a VAT assessment that is challenged by the taxpayer or his adviser, then there has always been a very clear appeals process that can, in limited cases, end up with a case being considered by the European Court of Justice if the point in dispute concerns the interpretation of EU VAT law.

However, in most cases, appeals will be dealt with on a local basis, and the importance of local reviews was strengthened on 1 April 2009 with the introduction of the appeals system for all taxes.

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    •     The tribunal appeals system consists

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