What to do if you discover VAT fraud: requests for a reconsideration of your decision
Taxable persons are entitled to an independent review if they should so wish. Alternatively, the taxable person may appeal to the Tribunal, but this must be done within 30 days of the date of the decision letter.
Denials of input tax using the Kittel principle
The Kittel principle is explained in VATF50000.
Where no new information or evidence has been submitted
A dedicated team has been set up to deal with these reviews and is located at Lingate House, 102 Chapel Lane, Wigan, WN3 4BJ. A taxable person must write within 30 days of the date of the decision letter, giving his reasons why he does not agree with the decision. The taxable person cannot appeal to the Tribunal if the decision is being reviewed.
Where new information or evidence has been submitted
If the taxable person includes new information / evidence then the decision making officer should review his / her original decision in light of the new information / evidence and then compile a report, which should go to the line manager for comment / review. The report, along with the line manager’s comments, should be forwarded to the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) via EF for comment.
Where the denial was because of Missing Trader Intra-Community (MTIC) carousel fraud activity
Once a decision has been made this should be copied to the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , located in the Solicitor’s Office, using the email address (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .
Where the denial was because of a non-MTIC activity
Once a decision has been made this should be copied to EF.
Where other interventions have been used
Where an intervention other than the Kittle principle has been used requests for an independent review the process set out in the Appeals, Reviews and Tribunals Guidance (ARTG) manual should be followed.
For decisions made under any other intervention the papers should be copied to EF.
Further guidance on reviews and appeals can be found in ARTG.