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HMRC updates appeals reviews and tribunals guidance

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HMRC has updated its manual on appeals reviews and tribunals guidance in relation to taxpayers asking for an extension of review acceptance or appeal period. The guidance has been amended to include the confirmation that ‘Under [VATA 1994 s 83E], HMRC will only accept a review request outside the 30 day period if there is a reasonable excuse for the lateness and the request is made without undue delay when the excuse ended’.