C2C1C7C6C5C8C3C9C4C10Part VF15Reviews and Appeals

Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C2

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

C7

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))

C6

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)

C5

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)

C8

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))

84C7C6C5C8C9 Further provisions relating to appeals.

1

References in this section to an appeal are references to an appeal under section 83.

F432

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

F103

Subject to subsections (3B) and (3C), where the appeal is against a decision with respect to any of the matters mentioned in section 83(1)(b), (n), (p), (q), (ra) F9, (rb) or (zb), it shall not be entertained unless the amount which HMRC have determined to be payable as VAT has been paid or deposited with them.

F303A

Subject to subsections (3B) and (3C), where the appeal is against an assessment which is a recovery assessment for the purposes of this subsection, or against the amount of such an assessment, it shall not be entertained unless the amount notified by the assessment has been paid or deposited with HMRC.

F413B

In a case where the amount determined to be payable as VAT or the amount notified by the recovery assessment has not been paid or deposited an appeal shall be entertained if—

a

HMRC are satisfied (on the application of the appellant), or

b

the tribunal decides (HMRC not being so satisfied and on the application of the appellant),

  • that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship.

3C

Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal as to the issue of hardship is final.

4

Subject to subsection (11) below, where—

a

there is an appeal against a decision of F11HMRC with respect to, or to so much of any assessment as concerns, the amount of input tax that may be credited to any person or the proportion of input tax allowable under section 26, and

b

that appeal relates, in whole or in part, to any determination by F11HMRC—

i

as to the purposes for which any goods or services were or were to be used by any person, or

ii

as to whether or to what extent the matters to which any input tax was attributable were or included matters other than the making of supplies within section 26(2), and

c

VAT for which, in pursuance of that determination, there is no entitlement to a credit is VAT on the supply F39... or importation of something in the nature of a luxury, amusement or entertainment,

the tribunal shall not allow the appeal or, as the case may be, so much of it as relates to that determination unless it considers that the determination is one which it was unreasonable to make or which it would have been unreasonable to make if information brought to the attention of the tribunal that could not have been brought to the attention of F11HMRC had been available to be taken into account when the determination was made.

F44ZA

Where an appeal is brought—

a

against such a decision as is mentioned in section F3883(1)(fza), or

b

to the extent that it is based on such a decision, against an assessment,

the tribunal shall not allow the appeal unless it considers that F33HMRC could not reasonably have been satisfied that there were grounds for the decision.

F14A

Where an appeal is brought against the refusal of an application such as is mentioned in section 43B(1) or (2) on the grounds stated in section 43B(5)(c)—

a

the tribunal shall not allow the appeal unless it considers that F24HMRC could not reasonably have been satisfied that there were grounds for refusing the application,

b

the refusal shall have effect pending the determination of the appeal, and

c

if the appeal is allowed, the refusal shall be deemed not to have occurred.

4B

Where an appeal is brought against the giving of a notice under section 43C(1) or (3)—

a

the notice shall have effect pending the determination of the appeal, and

b

if the appeal is allowed, the notice shall be deemed never to have had effect.

4C

Where an appeal is brought against the giving of a notice under section 43C(1), the tribunal shall not allow the appeal unless it considers that F23HMRC could not reasonably have been satisfied that there were grounds for giving the notice.

4D

Where—

a

an appeal is brought against the giving of a notice under section 43C(3), and

b

the grounds of appeal relate wholly or partly to the date specified in the notice,

the tribunal shall not allow the appeal in respect of the date unless it considers that F19HMRC could not reasonably have been satisfied that it was appropriate.

F274E

Where an appeal is brought against a requirement imposed under paragraph 4(2)(b) of Schedule 11 that a person give security, the tribunal shall allow the appeal unless F20HMRC satisfies the tribunal that—

a

there has been an evasion of, or an attempt to evade, VAT in relation to goods or services supplied to or by that person, or

b

it is likely, or without the requirement for security it is likely, that VAT in relation to such goods or services will be evaded.

4F

A reference in subsection (4E) above to evading VAT includes a reference to obtaining a VAT credit that is not due or a VAT credit in excess of what is due.

5

Where, on an appeal against a decision with respect to any of the matters mentioned in section F4283(1)(p) F25or (rb) —

a

it is found that the amount specified in the assessment is less than it ought to have been, and

b

the tribunal gives a direction specifying the correct amount,

the assessment shall have effect as an assessment of the amount specified in the direction, and that amount shall be deemed to have been notified to the appellant.

6

Without prejudice to section 70, F17... nothing in section F683(1)(q) shall be taken to confer on a tribunal any power to vary an amount assessed by way of F44penalty, interest or surchargeF44penalty or interest except in so far as it is necessary to reduce it to the amount which is appropriate under sections F4559F4560 to 70; and in this subsection “penalty” includes an amount assessed by virtue of section 61(3) or (4)(a).

F376A

Without prejudice to section 70, nothing in section F1883(1)(zb) shall be taken to confer on a tribunal any power to vary an amount assessed by way of penalty except in so far as it is necessary to reduce it to the amount which is appropriate under paragraph 11 of Schedule 11A.

F286B

Nothing in section F3183(1)(zc) shall be taken to confer on a tribunal any power to vary an amount assessed by way of penalty except in so far as it is necessary to reduce it to the amount which is appropriate under regulations made under section 135 of the Finance Act 2002.

7

Where there is an appeal against a decision to make such a direction as is mentioned in section F3583(1)(u), the tribunal shall not allow the appeal unless it considers that F34HMRC could not reasonably have been satisfied as to the matters in sub-paragraph (2)(a) to (d) of paragraph 2 of Schedule 1 or, as the case may be, F2that there were grounds for making the direction.

F37A

Where there is an appeal against a decision to make such a direction as is mentioned in section F2983(1)(wa), the cases in which the tribunal shall allow the appeal shall include (in addition to the case where the conditions for the making of the direction were not fulfilled) the case where the tribunal are satisfied, in relation to the relevant event by reference to which the direction was given, that—

a

the change in the treatment of the body corporate, or

b

the transaction in question,

had as its main purpose or, as the case may be, as each of its main purposes a genuine commercial purpose unconnected with the fulfilment of the condition specified in paragraph 1(3) of Schedule 9A.

F407ZA

Where there is an appeal against such a refusal as is mentioned in section F3283(1)(wb)—

a

the tribunal shall not allow the appeal unless it considers that F7HMRC could not reasonably have been satisfied that there were grounds for the refusal, and

b

the refusal shall have effect pending the determination of the appeal.

F267B

Where there is an appeal against a decision to make such a direction as is mentioned in section F1283(1)(zza)—

a

the tribunal shall not allow the appeal unless it considers that F8HMRC could not reasonably have been satisfied that there were grounds for making the direction;

b

the direction shall have effect pending the determination of the appeal.

F218

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

9

No appeal shall lie under this section with respect to the subject-matter of any decision which by virtue of section 16 is a decision to which section 14 F36or 15A of the M1Finance Act 1994 (decisions subject to review) applies unless the decision—

a

relates exclusively to one or both of the following matters, namely whether or not section 30(3) applies in relation to the importation of the goods in question and (if it does not) the rate of tax charged on those goods; and

b

is not one in respect of which notice has been given to F5HMRC under section 14 of that Act requiring them to review it F14and

F13c

a review is not being undertaken following a request under section 14A of that Act; and

d

a review is not being undertaken under section 15 of that Act as a consequence of section 15B(3), 15C(3) or 15E(3) of that Act.

10

Where an appeal is against F22an HMRC decision which depended upon a prior decision taken F16... in relation to the appellant, the fact that the prior decision is not within section 83 shall not prevent the tribunal from allowing the appeal on the ground that it would have allowed an appeal against the prior decision.

11

Subsection (4) above shall not apply in relation to any appeal relating to the input tax that may be credited to any person at the end of a prescribed accounting period beginning before 27th July 1993.