Appeals - list of appealable VAT decisions

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Appeals - list of appealable VAT decisions
  • Appealable matters
  • What matters cannot be appealed against?
  • Extra-statutory concessions

This guidance note provides a list of the appealable matters where the taxpayer is entitled to submit an appeal against a decision of HMRC.

This list was extracted from Tolley’s Value Added Tax 2015-16.

This list should be used in conjunction with the Appealing an HMRC decision - outline guidance note and the rest of the guidance notes in the ‘Appeals’ subtopic.

Appealable matters
1The registration or cancellation of registration of any person
2The VAT chargeable on the supply of any goods or services, on the acquisition of goods from another EU country or, subject to 8.ii below, on the importation of goods from a place outside the EU. A tribunal has no jurisdiction in relation to future supplies.
3The amount of any input tax which may be credited to a person
4Any claim for a refund by virtue of regulations made under VATA 1994, s 13(5) (acquisitions of goods from another EU country where VAT has also been paid in that other country)

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