Admission of documents in evidence

Admission of evidence of Customs' witness without issue of witness summons


Against decision of Upper Tribunal

From First-tier Tribunal to Upper Tribunal

Involving issues that arise on appeal in other cases

To First-tier Tribunal

Appealable decision, repayment of overpaid VAT

Appeals from

– see also Appeals

Company representation

Conduct/identification of appellant

Payment of tax before appeal entertained, hardship

Appeals to

Adjournment of hearing refused

Admission of further evidence

Application to dismiss for want of prosecution

Application to standover



Assessment for interest overpayments

Assessments for amounts due under section 80A arrangements

Bad debt relief

Complex cases

Credit for input tax


Default surcharge

Default surcharge, payments on account

Determination, payment of VAT

Director's liability for evasion of VAT

Disclosure of avoidance schemes

Duty to keep records, imposition by directions

Election to tax, refusal

Electronic returns, mandatory filing

Electronic services supplied in member states, special accounting scheme

Entertainment, rendering of returns

Evasion of VAT, conduct involving dishonesty

Farmers' flat-rate scheme

Flat-rate scheme

Further, payment of VAT


Group treatment

Hardship application

Imported goods

Interest awarded by tribunal

Interest in cases of official error

Invoices, electronic communication and storage

Invoices, self-billing

Joinder of parties

Joint and several liability of traders in supply chain where VAT unpaid

Mandatory filing of electronic returns

Money laundering

New means of transport, refund of VAT

Payment made

Payment of amounts shown in returns

Payment of tax before appeal entertained

Payments on account scheme

Payments on account scheme, default surcharge

Prior decision, dependent upon

Recovery assessment

Recovery of overpaid VAT

Refund of VAT, do-it-yourself builders and converters

Refund of VAT, place of acquisition

Registration, persons treated as one direction


Repayment of VAT to overseas businesses

Request for direction granting leave to amend grounds of appeal

Retail schemes

Returns, requirements

Review of decisions

Security for VAT

Self-billing invoices

Senior accounting officers

Settlement by agreement

Strike outs

Supply of services to insurance broker subscribers, standard-rated

Time limit

Under-assessment, correction

Vacation of trial date due to depressive illness

Value of acquisition

Value of supply

Application by commissioners

Adducible witness evidence

Extension of time to serve statement of case

Application for

Judicial review of Crown Court's decision, no jurisdiction to consider validity of warrants

Order for security for costs

Application to

Appeal out of time

Strike out proceedings

Barring HMRC from further participation in proceedings

Case remitted, new test for deciding if product biscuit or confectionery

Cases of error, restrictions on entitlement to benefit


Commissioners' failure to comply with direction


Service of statement of case within extended time limit

Commissioners' request for particulars of ground of appeal in advance of statement of case

Constitution of, generally

Contracting-out certificates, referrals to

Correction of errors and setting aside of decisions


Refusal to award

Council on Tribunals, Secretary of State consultation


Correcting/setting aside, reviewing

Denial of input tax permissible only to level of VAT fraudulently evaded


Direction that two appeals heard together

Exercise reasonably and judicially

Power to authorise commissioners to use

Entertainment of appeal

Hardship shown

Non-payment of amounts of VAT shown on returns

Payment of amount determined payable as tax prior to hearing

Periods of assessment for which no returns made

Erring in law

Allowing hearsay evidence


Making of taxable supplies where running of business transferred to employee

Striking out appeal

Existing tribunals

Cases remitted by courts

Consequential amendments and supplemental provisions

Current proceedings

Decisions: interest and payment

Decisions: rights of appeal, reviews and irregularities


Transitional and saving provisions

Expertise of members

Functus officio

Hearing of appeals

'Sheldon' statement

Application to standover pending House of Lords judgment

Application to standover pending outcome of previous application

Postponement pending hearing of similar application

Public or private

HMRC barred from further participation

Increase of amended assessment, breach of natural justice

Independence of judiciary

Judges and members


Leave to amend pleadings

Leave to appeal decision

Litigant in person, claim for loss incurred while appeal pending


Medical and physical examinations

Method of bringing a case

MTIC appeal

Nine-month delay in releasing decision, rehearing entitlement

Notice of appeal

Application for extension of time

Leave to amend

Out of time

Notice of appeal to be sent to decision maker

Over-reliance on

Penalty appeals

Permission to appeal

Appeal due to possible breach of the principle of fiscal neutrality

Costs to be reduced

Education supplies exempt

Power to award costs, taxpayer represented on conditional fee basis

Power to make decision in absence of appellant, application where no hearing date fixed

Power to substitute own opinion for that of commissioners

Pre-approval of information notices

Attendance and participation of recipient

Effect of pre-approval

FTT or other tribunal

Practical steps for recipient

Representations by taxpayer or third party

Taxpayer notices

Third party notices

Unknown persons notices

Procedures at

Redetermination etc. of appeals by

Search warrants


Senior President of Tribunals

Service of list of documents


Time limit

Statement of case time limit direction, Customs' non-compliance

Stay of proceedings pending references to ECJ


Summary judgment, Customs' failure to properly serve documents and witness statements

Tenure of offices

Time limit for making assessment

Transfer of functions


Ministerial responsibilities

Orders: supplementary

Power to amend lists of tribunals

Powers to make procedural rules

Transitional provisions


President, chairmen etc.

Unauthorised disclosure of information