C3C2C8C7C6C9C4C11C5C12Part VF17Reviews and Appeals

Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C3

Pt. V applied (with modifications) (15.12.2007) by The Money Laundering Regulations 2007 (S.I. 2007/2157), regs. 1(1), 44(3), Sch. 5 para. 1

C8

Pt. V applied (with modifications) by S.I. 2007/2157, reg. 43(3) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 172(4))

C7

Pt. V modified by S.I. 2007/2157, Sch. 5 para. 1 (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 175)

C6

Pt. V modified by S.I. 2007/3298, Sch. 2 para. 2 (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 181)

C9

Pt. V applied (with modifications) by S.I. 2007/3298, reg. 12(2) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 178(4))

83C8C7C6C9C11 Appeals.

C10F161

Subject to F36sections 83G and 84, an appeal shall lie to F30the tribunal with respect to any of the following matters—

a

the registration or cancellation of registration of any person under this Act;

b

the VAT chargeable on the supply of any goods or services F34... or, subject to section 84(9), on the importation of goods F26... ;

C1c

the amount of any input tax which may be credited to a person;

F29d

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1da

a decision of the Commissioners under section 18A—

i

as to whether or not a person is to be approved as a fiscal warehousekeeper or the conditions from time to time subject to which he is so approved;

ii

for the withdrawal of any such approval; or

iii

for the withdrawal of fiscal warehouse status from any premises;

e

the proportion of input tax allowable under section 26;

f

a claim by a taxable person under section 27;

F10fza

a decision of the Commissioners—

i

refusing or withdrawing authorisation for a person’s liability to pay VAT (or entitlement to credit for VAT ) to be determined as mentioned in subsection (1) of section 26B;

ii

as to the appropriate percentage or percentages (within the meaning of that section) applicable in a person’s case.

F2fa

a decision contained in a notification under paragraph (4) of article 12A of the Value Added Tax (Payments on Account) Order 1993 that an election under paragraph (1) of that article shall cease to have effect;

g

the amount of any refunds under section 35;

h

a claim for a refund under section 36 or section 22 of the 1983 Act;

F31ha

any decision of the Commissioners to refuse to make a repayment under a scheme under section 39;

F23j

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3k

the refusal of an application such as is mentioned in section 43B(1) or (2);

ka

the giving of a notice under section 43C(1) or (3);

l

the requirement of any security under section 48(7) or F14paragraph 4(1A) or (2) of Schedule 11;

m

any refusal or cancellation of certification under section 54 or any refusal to cancel such certification;

n

any liability to a penalty F40or surcharge by virtue of any of sections F4F4159F4160 to F2569B;

F27na

any liability to a penalty under section 69C, any assessment of a penalty under that section or the amount of such an assessment;

nb

the giving of a decision notice under section 69D or the portion of a penalty assessed under section 69C which is specified in such a notice;

o

a decision of the Commissioners under section 61 (in accordance with section 61(5));

p

an assessment—

i

under section 73(1) or (2) in respect of a period for which the appellant has made a return under this Act; or

ii

under F5subsections (7), (7A) or (7B) of that section; F28...

F28iii

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

or the amount of such an assessment;

q

the amount of any F42penalty, interest or surchargeF42penalty F22... specified in an assessment under section 76;

r

the making of an assessment on the basis set out in section 77(4);

F39ra

any liability arising by virtue of section 77A;

F12rb

an assessment under section 77C or the amount of such an assessment;

s

F24any liability of the Commissioners to pay interest under section 78 or the amount of interest so payable;

F6sa

F24an assessment under section 78A(1) or the amount of such an assessment

t

a claim for the F15crediting or repayment of an amount under section 80 F7an assessment under subsection (4A) of that section or the amount of such an assessment;

F8ta

an assessment under section 80B(1) F11or (1B) or the amount of such an assessment

u

any direction or supplementary direction made under paragraph 2 of Schedule 1;

v

any direction under paragraph 1 F13, 1AF38, 2 or 8A of Schedule 6 or under paragraph 2 of Schedule 4 to the 1983 Act;

F32w

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9wa

any direction or assessment under Schedule 9A;

F18wb

any refusal of the Commissioners to grant any permission under, or otherwise to exercise in favour of a particular person any power conferred by, any provision of Part 1 of Schedule 10;

x

any refusal to permit the value of supplies to be determined by a method described in a notice published under paragraph 2(6) of Schedule 11;

y

any refusal of authorisation or termination of authorisation in connection with the scheme made under paragraph 2(7) of Schedule 11;

F21z

any conditions imposed by the Commissioners in a particular case by virtue of paragraph 2B(2)(c) or 3(1) of Schedule 11.

F20zza

a direction under paragraph 6A of Schedule 11;

F19zz

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F35za

a direction under paragraph 8 of Schedule 11A,

zb

any liability to a penalty under paragraph 10(1) of Schedule 11A, any assessment under paragraph 12(1) of that Schedule or the amount of such an assessment;

F37zc

a decision of the Commissioners about the application of any provision of regulations under paragraph 2 or 6 of Schedule 11, or of regulations under section 135 or 136 of the Finance Act 2002 relating to VAT, which—

i

requires returns to be made or information to be submitted by electronic communications, or

ii

requires records to be kept or preserved in electronic form,

(including in particular a decision as to whether such a requirement applies and a decision to impose a penalty).

F332

In the following provisions of this Part, a reference to a decision with respect to which an appeal under this section lies, or has been made, includes any matter listed in subsection (1) whether or not described there as a decision.