Statutory review
Accepting HMRC's offer
Commentary –
Indirect Tax Reporter ¶61-400
Extensions of time
Commentary –
Indirect Tax Reporter ¶61-420
Generally
Commentary –
Indirect Tax Reporter ¶61-385
Nature of
Commentary –
Indirect Tax Reporter ¶61-430
Obtaining
Commentary –
Indirect Tax Reporter ¶61-395
Out of time
Commentary –
Indirect Tax Reporter ¶61-420
Requests by third parties
Commentary –
Indirect Tax Reporter ¶61-410
Scope
Commentary –
Indirect Tax Reporter ¶61-390
Time limits for appeal to tribunal
Case law on successful application to appeal out of time
Commentary –
Indirect Tax Reporter ¶61-440
Case law on unsuccessful application to appeal out of time
Commentary –
Indirect Tax Reporter ¶61-440
Generally
Commentary –
Indirect Tax Reporter ¶61-440
Tests for deciding whether to allow a late appeal
Commentary –
Indirect Tax Reporter ¶61-440
Time limits for appeals following review
Commentary –
Indirect Tax Reporter ¶61-445
Time scale
Commentary –
Indirect Tax Reporter ¶61-435
VAT decision issue before 1 April 2009
Commentary –
Indirect Tax Reporter ¶61-385