Related Commentary  Related CasesRelated HMRC Manuals

83(1)  Subject to sections 83G and 84, an appeal shall lie to the 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, on the acquisition of goods from another member State or, subject to section 84(9), on the importation of goods from a place outside the member States;

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

(d)any claim for a refund under any regulations made by virtue of section 13(5);

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