ARTG3042 | Reviews and appeals for indirect taxes: Appealing against a decision or assessment: VAT appeals where tribunals jurisdiction is limited to reviewing HMRC’s decision

In certain cases the tribunal’s jurisdiction is limited to a power to review and it cannot substitute its own judgement for that of HMRC.

An appeal will only be allowed if the tribunal considers that HMRC could not reasonably have been satisfied that there were grounds for that decision. The tribunal has to consider whether HMRC have acted in a way which no reasonable panel of commissioners could have acted or whether they have taken into account some irrelevant matter or have disregarded something to which they should have given weight. The tribunal may also consider whether HMRC have erred on a point of law.

This includes appeals under

• Section 83(1)(fza) - HMRC’s decision to refuse or withdraw a flat rate scheme authorisation or the appropriate percentage to be applied (see s84(4ZA))

• Section 83(1)(k) - HMRC’s decision to refuse a new group application or a change in its composition on protection of the revenue grounds (see s84(4A))

• Section 83(1)(ka) - A section 43C(1) notice terminating membership of a VAT group for the protection of the revenue (see s84(4C)) or eligibility (see s84(4D))

• Section 83(1)(u) - A direction there is a single taxable person (see s84(7))

• Section 83(1)(wa) - A direction or assessment under Schedule 9A (see s84(7A))

• Section 83(1)(wb) - A refusal to grant permission to opt to tax (see s84(7ZA))

• Section 83(1)(y) - A refusal to authorise or termination of authorisation use of the cash accounting scheme

• Section 83(1)(zza) - A direction to keep specified records under Schedule 11 Paragraph 6A (see s84(7B)).