The jurisdiction of the tribunal depends on the question at issue If there is jurisdiction, it may be:

(1)supervisory; or

(2)appellate.

The tribunal must strike out a notice of appeal if no appeal against the disputed decision lies to the tribunal.

If HMRC have not made a decision on a matter, no appeal may be lodged.

In Sub One Ltd (t/a Subway) [2010] TC 00320, HMRC unsuccessfully argued that the letter they had sent all Subway franchisees was merely a generic advisory letter and not an appealable decision.

An appeal lies to the tribunal with respect to a decision concerning any of the matters in VATA 1994, s. 83, which are:

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