ARTG3040 | Reviews and appeals for indirect taxes: Appealing against a decision or assessment: What decision can be appealed against

There is a right of appeal to the tribunal against HMRC decisions only where expressly given so by statute. For indirect taxes this includes but is not limited to

• VAT Act 1994 section 83(1)

• Finance Act 1994 s59(1) – Insurance Premium Tax

• Finance Act 1996 s54 – Landfill Tax

• Finance Act 2000 Schedule 6 Para 12(1) – Climate Change Levy

• Finance Act 2001 s40(1) – Aggregates Levy

• Finance Act 1994 s13A – Customs and Excise Duties

• Finance Act 1994 Schedule 5 – Customs and Excise Duties - decisions on ancillary matters

• Finance Act 2017 Schedule 10 – Soft Drinks Industry Levy

Decisions that are appealable include certain

• assessments

• decisions to refuse or reduce claims

• credits or refunds

• penalties and decisions not to suspend a penalty

• rulings and directions, and

• information notices.

There is more information on appealing specific VAT decisions at ARTG3041.