Tribunals
Administrative Appeals Chamber, functions of
Admission of documents in evidence
Admission of evidence of Customs' witness without issue of witness summons
Appeal
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
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
Arbitration
Assessment
Assessment for interest overpayments
Assessments for amounts due under section 80A arrangements
Bad debt relief
Complex cases
Credit for input tax
Decisions
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
Generally
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
Reinstatement
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
Generally
Service of statement of case within extended time limit
Commissioners' request for particulars of ground of appeal in advance of statement of case
Contracting-out certificates, referrals to
Correction of errors and setting aside of decisions
Costs
Refusal to award
Council on Tribunals, Secretary of State consultation
Decisions
Correcting/setting aside, reviewing
Denial of input tax permissible only to level of VAT fraudulently evaded
Discretion
Direction that two appeals heard together
Exercise reasonably and judicially
Power to authorise commissioners to use
Doubt or dispute as to chamber, resolution
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
Generally
Making of taxable supplies where running of business transferred to employee
Striking out appeal
Existing tribunals
Abolition
Cases remitted by courts
Consequential amendments and supplemental provisions
Current proceedings
Decisions: interest and payment
Decisions: rights of appeal, reviews and irregularities
Meaning
Staff
Transfer of functions
Transfer of members
Transitional and saving provisions
First-tier Tribunal Chamber
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
Jurisdiction
Leave to amend pleadings
Leave to appeal decision
Litigant in person, claim for loss incurred while appeal pending
Meaning
Medical and physical examinations
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
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
Re-allocation of case to another Chamber
Redetermination etc. of appeals by
Search warrants
Lawfulness
Senior President of Tribunals
Service of list of documents
Generally
Time limit
Social Entitlement Chamber, functions
Statement of case time limit direction, Customs' non-compliance
Stay of proceedings pending references to ECJ
Generally
Summary judgment, Customs' failure to properly serve documents and witness statements
Tax and Chancery Chamber, functions of
Tax Chamber, functions
Tenure of offices
Time limit for making assessment
Transfer of functions
Generally
Ministerial responsibilities
Orders: supplementary
Power to amend lists of tribunals
Powers to make procedural rules
Transitional provisions
Generally
President, chairmen etc.
Unauthorised disclosure of information
Upper Tribunal Chambers
