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HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
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Reviews and appeals for indirect taxes: Appealing against a decision or assessment: Linked appeals - indirect and direct taxes

A customer may disagree with more than decision 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 so that, where reviews are carried out or there is an appeal to the tribunal, the review officers, tribunals caseworkers and Solicitor’s Office can liaise as appropriate.

If one of the linked decisions is a restoration decision see ARTG6600.