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HMRC internal manual

VAT Fraud

From
HM Revenue & Customs
Updated
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Litigation: What to do when a taxable person appeals

When a taxable person appeals against a decision to deny their entitlement to the right to deduct input tax using the Kittel principle (VATF50000), you should contact the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) in Solicitor’s Office immediately.

When a taxable person appeals against a decision to assess for input or output tax because of VAT fraud other than the Kittel principle (VATF40000) you should contact the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

You should also read the Appeals, Reviews and Tribunals Guidance (ARTG).