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HMRC internal manual

Appeals reviews and tribunals guidance

Restoration decisions: Appealing against a review decision: Linked cases

There may be more than one dispute relating to the same facts. Where two or more ‘relevant decisions’ (s 13A FA 1994) relate to the same ‘subject matter’ as a restoration decision (and the customer has required a review of the restoration decision), then if the customer wishes to challenge one or more of the linked decisions the process for disagreeing with restoration decisions at ARTG6000 onwards must be followed.

That is, a review must be required under Section 14(1)(b) Finance Act 1994 and HMRC must review the decision under Section 15 Finance Act 1994.

If this happens only the review conclusion may be appealed to the tribunal (Section 16(1) Finance Act 1994) and therefore a review by HMRC must take place before the customer may appeal to the tribunal.

Where this happens, the decision makers should liaise and should include details of the linked matters so that the review officer/s are aware and can take appropriate action.

If the restoration decision is not being/has not been disputed the linked decision should be disputed following the optional review process for indirect taxes, see ARTG4000 onwards.