A5.705 Grounds of appeal

A5.705 Grounds of appeal

The taxpayer is required to specify in the notice of appeal the grounds on which the appeal is made1. HMRC will reject appeals where it believes the grounds for the appeal to be invalid, but if the taxpayer does not accept this, they may make a complaint, or notify their appeal directly to the tribunal. HMRC will apply to the tribunal to have the appeal struck out, and it will be up to the tribunal to decide whether the appeal is valid2.

In ARTG2170, HMRC states that the grounds given by the taxpayer may not be valid,

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial