Reviews and appeals for indirect taxes: appealing against a decision or assessment: who can make an appeal
Appeal made by
An appeal may be made by
- the person who is the subject of the decision, or
- their personal representative or trustee.
In this context a ‘person’ means either a natural or a legal person. Entities with a corporate identity, such as companies or limited liability partnerships, can appeal if they are subject to a decision. In some taxes other interested parties may also be able to appeal. Some examples are listed below - but this list is not comprehensive.
- the recipient of a supply can appeal if they have sufficient interest in maintaining the appeal, in certain circumstances (if the decision maker receives an appeal from a recipient, they should seek advice if necessary from their Appeals and Review Unit as to whether they should accept the appeal)
- one or more of the partners, if the taxable person is a partnership
- one or more VAT group members.
Excise or Customs
- A person who is liable to pay any excise or customs duty or penalty as a result of the decision may appeal that decision.
- A person on whom conditions or restrictions are imposed by an excise or customs decision may appeal (s 16(2A)(C) FA 1994).
- The owner of goods seized under s139 of the Customs & Excise Management Act 1979.
Environmental taxes, IPT and APD
Any person who is or will be affected by any appealable decision may appeal it.
APD - FA 1994 s13A - 16 and Sch 5.9
IPT - FA 1994 s59-60
Climate Change Levy - FA 2000 Sch 6 121-123
A developer, or a controller of a landfill site may appeal in certain circumstances, see the general guide to landfill tax.
A person eligible to make an appeal against any decision or assessment under Landfill Tax - FA 1996 s54-56.
Third party appeals
See ARTG3190 where a third party who is affected by an indirect tax decision but is not the person receiving the decision wants to appeal or ask for a review.