ARTG2120 - Reviews and appeals for direct taxes: Appealing against a decision: Contents page
What is an appeal |
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How to appeal |
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Who can make an appeal |
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What decisions can be appealed against |
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Grounds of appeal |
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Invalid grounds of appeal |
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Rejecting an appeal |
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Time limits for making an appeal |
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Telling the customer of the decision |
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Customer agrees with the decision |
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Customer appeals within the time limit |
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Customer appeals and provides further information |
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Customer appeals and HMRC offer a review |
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Customer appeals and subsequently asks for a review |
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Customer appeals then notifies appeal to tribunal |
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Customer appeals against certain penalties or surcharges |
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Current view of the matter not sent or unsatisfactory |
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Customer does not reply to the Decision letter within time limit |
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Liaison with specialist offices |
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Late appeals |
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Late appeals and reasonable excuse |
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Linked appeals for direct and indirect taxes |
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Groups of related cases |
