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HMRC internal manual: Appeals reviews and tribunals guidance

Reviews and appeals for indirect taxes: Appealing against a decision or assessment: Appeals under specific provisions of the VAT Act 1994

Not all HMRC decisions on VAT are appealable. This guidance helpfully lists those areas which can be appealed. However, it incorrectly states that, if HMRC say there are no outstanding issues, that does not mean that there is no appealable decision.

Source gov.uk

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