An appeal can be made to the tribunal against a decision of HMRC to make any direction or supplementary direction under VATA 1994, Sch. 1, para. 2 (VATA 1994, s. 83(1)(u)).

However, the tribunal cannot allow the appeal unless it considers that HMRC ‘could not reasonably have been satisfied’ as to the matters discussed at ¶43-690 as regards an original direction. Similar matters apply in the case of a supplementary direction (VATA 1994, s. 84(7)).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.