ARTG3010 - Reviews and appeals for indirect taxes: Appealing against a decision or assessment: Contents page
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ARTG3020Before the decision
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ARTG3030Who can make an appeal
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ARTG3040What decisions can be appealed against
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ARTG3041Appeals under specific provisions of the VAT Act 1994
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ARTG3042VAT appeals where tribunals jurisdiction is limited to reviewing HMRC’s decision
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ARTG3050Telling the customer of the decision
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ARTG3060Customer asks for extension of review acceptance or appeal period
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ARTG3070Customer agrees with the decision
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ARTG3080Customer does not accept the offer of a review but provides new information
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ARTG3090Customer accepts the offer of a review within the time limit
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ARTG3100Customer appeals to the tribunal within the time limit
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ARTG3110Customer does not reply to the decision letter within the time limit
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ARTG3120Time limit for making an appeal
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ARTG3130How a customer can appeal to the tribunal
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ARTG3140What the appeal must contain
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ARTG3150Grounds of appeal
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ARTG3160Late appeals
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ARTG3170Liaison with specialist offices
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ARTG3180Linked appeals - indirect and direct taxes
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ARTG3185Groups of related cases
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ARTG3190Requests and appeals by third parties