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HMRC internal manual

VAT Groups

From
HM Revenue & Customs
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Divisional registration: Commissioners' discretion

It is important that our discretion in imposing these conditions is not seen to be exercised unreasonably. Whilst there is no specific right to appeal against a refusal of an application for divisional registration, the Tax Tribunal might well decide that it was an appeal under the VAT Act 1994, section 83(a), matters concerning registration.