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