Accounting periods

Amendment to grounds of appeal

Appeal against decision and not against unreasonable delayed decision

Appeal against refusal of claim for repayment of overpaid VAT

Appeal by indemnifier

Appeal by recipient of supply against refusal to repay VAT erroneously charged on exempt supply

Appealable matters

Appellate or supervisory

Application by HMRC to retain documents seized under warrant

Application that appeals be dismissed

Award of penalty against commissioners for failure to comply with direction

Barring order against HMRC


Penalty assessment for tax evasion

Conviction of charges in connection with fraudulent schemes




Customs' decisions, power to review

Customs' refusal to sanction retrospective change of partial exemption accounting method

Decision dependent on prior decision

Direction issued indicating basis for accounting for future tax

Disallowed overdeclaration claim, determination

Entertainment of appeal

Against assessment

Future supplies


Without payment/deposit of tax

Excuse payment of sum shown as tax on grounds of hardship

Exercise of commissioners' discretion

Application of extra-statutory concession


Fleming claims

Full or limited

Ground of appeal not raised in notice

Input tax

Inhibited repayment

Method of apportionment, review

Input tax credit, entitlement

Acquisition of goods, transactions of which connected with a tax fraud

Interest of justice

Late claim for VAT repayment of output tax

Legitimate expectation


Recovery of pre-registration input tax

Margin scheme records, power to review decision

Matters arising in connection with proceedings commenced before 1 April 2009

MTIC appeal

Nature of

Non-appealable matters

Over exercise of best judgment

Over Minister

Overpayment of VAT


Three-year capping provisions

Partial exemption

Jurisdiction not limited to whether refusal reasonable

Special methods

Payment of disputed VAT

Appeals subject to precondition

Entertainment of appeal

Further appeal: VAT due according to tribunal's determination


Hardship applications

No requirement to pay penalty, interest or surcharge

Unregistered persons

Waiver of requirement by HMRC

Preconditions for hearing

Prior decisions, power to review

Quashing of assessment on basis of unreasonableness

Refusal by commissioners to allow retrospective group registration

Refusal to repay not appealable decision

Refusal to repay output tax overpaid by a subsidiary company of the appellant

Reinstatement of appeal

Requirement to give security


Business splitting

Luxury, amusement or entertainment

Search warrant executed by HMRC investigating alleged VAT evasion


Warrant quashed as not justifiable

Statutory interest

Strike-out applications

Supplies shown on invoices did not take place

Supply of education


Time limit

Refund of VAT to third country trader

Statement of case

Tribunal may consider whether person has legitimate expectation

VAT grouping direction

Written decision