[ARTG3030] ARTG3030 – Reviews and appeals for indirect taxes: appealing against a decision or assessment: who can make an appeal
Appeal made by
An appeal may be made by
•the person who is the subject of the decision, or
•their personal representative or trustee.
In this context a ‘person’ means either a natural or a legal person. Entities with a corporate identity, such as companies or limited liability partnerships, can appeal if they are subject to a decision. In some taxes other interested parties may also be able to appeal. Some examples are listed below – but this list is not comprehensive.