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HMRC internal manual

Appeals reviews and tribunals guidance

Reviews and appeals for indirect taxes: Appealing against a decision or assessment: Grounds of appeal

The notification of the appeal must contain the grounds on which the appeal is made.

If, on receiving notification of the appeal from the Tribunals Service the tribunals caseworker, see ARTG8400, or Solicitor’s Office, see ARTG8410, do not think that the appeal or grounds of appeal are valid, they should ask the Solicitor’s Office to consider applying to the tribunal to have the appeal struck out, see ARTG8340.

Note: This could be because it is not an appealable matter or the grounds given are not relevant - for example the customer cannot pay the tax charged.