HMRA4180 - Refusal/cancellation: Can a trader appeal against my decision to refuse or revoke an approval/registration or the issue of a condition? Must the decision be proportionate?

Any decision to refuse, cancel or impose restrictive conditions has an adverse effect on the trader’s business; it must be justifiable and proportionate to the risk identified. Evidence should be solid facts, not personal instinct, sufficient to defend a robust external examination of the decision.

A trader has the right to appeal any refusal, cancellation or restrictive condition decision we make. They have the right to an independent review of the decision. If the trader does not agree with the outcome of the review, then he can appeal to the VAT and Duties Tribunal.