Appeals ― list of appealable VAT decisions

Produced by Tolley

The following Value Added Tax guidance note Produced 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

Appeals ― list of appealable VAT decisions

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
4For supplies made before 1 January 2021, any claim for a refund by virtue of regulations made under VATA 1994, s 13(5) (acquisitions of goods from an EU country where VAT has also been paid in that other country)
5 A decision by HMRC under VATA 1994, s 18A on the approval of a person as a fiscal warehousekeeper or the withdrawal of such approval or the fiscal warehouse status from any premises. See 72.13 warehoused goods and free zones.
6The proportion of input tax allowable under VATA 1994, s 26
7A claim by a taxable person under VATA 1994, s 27 (goods imported for another person for private purposes, see 34.8 input tax)
8A decision of HMRC refusing or withdrawing authorisation (i) to use the flat-rate scheme for small businesses or (ii) as to the appropriate percentage(s) to be used under the scheme, see the Overview of the VAT flat rate scheme for small businesses guidance note for more information
9A decision by HMRC that an election under SI 1993/2001, Article 12A (right to elect under the payments on account provisions to pay actual liability for the preceding month rather

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