ARTG3010 - Reviews and appeals for indirect taxes: Appealing against a decision or assessment: Contents page
Before the decision |
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Who can make an appeal |
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What decisions can be appealed against |
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Telling the customer of the decision |
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Customer asks for extension of review acceptance or appeal period |
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Customer agrees with the decision |
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Customer does not accept the offer of a review but provides new information |
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Customer accepts the offer of a review within the time limit |
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Customer appeals to the tribunal within the time limit |
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Customer does not reply to the decision letter within the time limit |
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Time limit for making an appeal |
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How a customer can appeal to the tribunal |
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What the appeal must contain |
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Grounds of appeal |
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Late appeals |
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Liaison with specialist offices |
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Linked appeals - indirect and direct taxes |
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Groups of related cases |
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Review requests and appeals by third parties |
