Continuing our series of basic informative articles Penny Hamilton and Oliver Conolly of Pump Court Tax Chambers revisit the procedure of the VAT and Duties Tribunal in the light of some recent decisions
In this article we survey some recent case law dealing with procedure in the VAT and Duties Tribunal and remind ourselves of some of the basics.
When is a decision not a decision?
The VAT Tribunal is a creature of statute. It has jurisdiction only to hear appeals against HMRC decisions in relation to any of the matters contained in Value Added Tax Act 1994 (VATA) s 83. It is therefore crucial that HMRC has made a decision in the first place....
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Continuing our series of basic informative articles Penny Hamilton and Oliver Conolly of Pump Court Tax Chambers revisit the procedure of the VAT and Duties Tribunal in the light of some recent decisions
In this article we survey some recent case law dealing with procedure in the VAT and Duties Tribunal and remind ourselves of some of the basics.
When is a decision not a decision?
The VAT Tribunal is a creature of statute. It has jurisdiction only to hear appeals against HMRC decisions in relation to any of the matters contained in Value Added Tax Act 1994 (VATA) s 83. It is therefore crucial that HMRC has made a decision in the first place....
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
