Reviews and appeals for indirect taxes: Appealing against a decision or assessment: What decision can be appealed against
There is a right of appeal to the tribunal against HMRC decisions only where expressly given so by statute. For indirect taxes this includes but is not limited to
- VAT Act 1994 section 83(1)
- Finance Act 1994 s59(1) – Insurance Premium Tax
- Finance Act 1996 s54 – Landfill Tax
- Finance Act 2000 Schedule 6 Para 12(1) – Climate Change Levy
- Finance Act 2001 s40(1) – Aggregates Levy
- Finance Act 1994 s13A – Excise Duty
- Finance Act 1994 Sch5 – Excise Duty decisions on ancillary matters.
Decisions that are appealable include certain
- decisions to refuse or reduce claims
- credits or refunds
- penalties and decisions not to suspend a penalty
- rulings and directions, and
- information notices.
There is more information on appealing specific VAT decisions at ARTG3041.