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HMRC internal manual

Appeals reviews and tribunals guidance

Reviews and appeals for direct taxes: Appealing against a decision: Linked appeals for direct and indirect taxes

There may be more than one appeal relating to the same facts. For example a dispute about a matter could affect a company’s corporation tax and VAT.

Where this happens, the decision makers should liaise, and should include details of the linked cases in the case papers and any submission to the review officer.

Then if a review is carried out or an appeal reaches the tribunal, the review officers/tribunals caseworkers can liaise as appropriate.