Bringing of appeals

Legislation/Regulatory – VATA94 s. 83G

By HMRC

Legislation/Regulatory – VATA94 s. 83C

Customs civil evasion penalty

– see Customs civil evasion penalty (CCEP)

Extensions of time

Legislation/Regulatory – VATA94 s. 83D

First-Tier Tribunal

Legislation/Regulatory – TCEA2007 s. 9

General provision

Legislation/Regulatory – FA2008 s. 124

Generally

Legislation/Regulatory – FA94 s. 59 ; FA97 Sch. 5, para. 19

Nature and extent of

Legislation/Regulatory – VATA94 s. 83F

Offer

Legislation/Regulatory – VATA94 s. 83A

Out of time

Legislation/Regulatory – VATA94 s. 83E

Right to require

Legislation/Regulatory – VATA94 s. 83B

Upper Tribunal

Legislation/Regulatory – TCEA2007 s. 10