ARTG3010 - Reviews and appeals for indirect taxes: Appealing against a decision or assessment: Contents page

  1. ARTG3020
    Before the decision
  2. ARTG3030
    Who can make an appeal
  3. ARTG3040
    What decisions can be appealed against
  4. ARTG3041
    Appeals under specific provisions of the VAT Act 1994
  5. ARTG3042
    VAT appeals where tribunals jurisdiction is limited to reviewing HMRC鈥檚 decision
  6. ARTG3050
    Telling the customer of the decision
  7. ARTG3060
    Customer asks for extension of review acceptance or appeal period
  8. ARTG3070
    Customer agrees with the decision
  9. ARTG3080
    Customer does not accept the offer of a review but provides new information
  10. ARTG3090
    Customer accepts the offer of a review within the time limit
  11. ARTG3100
    Customer appeals to the tribunal within the time limit
  12. ARTG3110
    Customer does not reply to the decision letter within the time limit
  13. ARTG3120
    Time limit for making an appeal
  14. ARTG3130
    How a customer can appeal to the tribunal
  15. ARTG3140
    What the appeal must contain
  16. ARTG3150
    Grounds of appeal
  17. ARTG3160
    Late appeals
  18. ARTG3170
    Liaison with specialist offices
  19. ARTG3180
    Linked appeals - indirect and direct taxes
  20. ARTG3185
    Groups of related cases
  21. ARTG3190
    Requests and appeals by third parties