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Official guidance
Appeals reviews and tribunals guidance
  • ARTG1000 · Introduction: Contents page
  • ARTG2000 · Reviews and appeals overview: Contents page
  • ARTG2100 · Reviews and appeals for direct taxes
  • ARTG3000 · Reviews and appeals for indirect tax: Contents page
  • ARTG4000 · Review of direct and indirect taxes decisions: Contents page
  • ARTG6000 · Restoration decisions: Contents page
  • ARTG7500 · Applications to the tribunal: Contents page
  • ARTG8000 · First-tier and Upper Tribunals: Contents page
  • ARTG10000 · Appellate Court: Contents Page
  • ARTG11000 · Resolution of appeals
  • ARTG12000 · Judicial review: Contents page
  • ARTG15000 · Standard paragraphs for use in Appeals, Review and Tribunals correspondence
  • ARTG000 · Glossary - Definitions
  • ARTGUPDATE001 · Appeals, Reviews and Tribunals Guidance: Historic update index
  • ARTGUPDATE090401 · Recent changes to this guidance
  • ARTGUPDATE090429 · Recent changes to this guidance
  • ARTGUPDATE090717 · Recent changes to this guidance
  • ARTGUPDATE090821 · Recent changes to this guidance
  • ARTGUPDATE091009 · Recent changes to this guidance
  • ARTGUPDATE091222 · Recent changes to this guidance
  • ARTGUPDATE100205 · Recent changes to this guidance
  • ARTGUPDATE100412 · Recent changes to this guidance
  • ARTGUPDATE100805 · Recent changes to this guidance
  • ARTGUPDATE100831 · Recent changes to this guidance
  • ARTGUPDATE101015 · Recent changes to this guidance
  • ARTGUPDATE101123 · Recent changes to this guidance
  • ARTGUPDATE101217 · Recent changes to this guidance
  • ARTGUPDATE110603 · Recent changes to this guidance
  • ARTGUPDATE111219 · Recent changes to this guidance
  • ARTGUPDATE120229 · Appeals, Reviews and Tribunals Guidance: recent changes
  • ARTGUPDATE120502 · Appeals, Reviews and Tribunals Guidance: recent changes
  • ARTGUPDATE121115 · Appeals, Reviews and Tribunals Guidance: recent changes
  • ARTGUPDATE130507 · Appeals, Reviews and Tribunals Guidance: recent changes
  • ARTGUPDATE130930 · Appeals, Reviews and Tribunals Guidance: recent changes
  • ARTGUPDATE131031 · Appeals, Reviews and Tribunals Guidance: recent changes
  • ARTGUPDATE131218 · Appeals, Reviews and Tribunals Guidance: recent changes
  • ARTGUPDATE140411 · Appeals, Reviews and Tribunals Guidance: recent changes
  • ARTGUPDATE140513 · Appeals, Reviews and Tribunals Guidance: recent changes
  • ARTGUPDATE140627 · Appeals, Reviews and Tribunals Guidance: recent changes
  • ARTGUPDATE141008 · Appeals, Reviews and Tribunals Guidance: recent changes
  • ARTGUPDATE150224 · Appeals, Reviews and Tribunals Guidance: recent changes
  1. Appeals reviews and tribunals guidance
  2. Recent changes to this guidance

ARTGUPDATE090821 | Recent changes to this guidance

From HM Revenue & Customs · Appeals reviews and tribunals guidance

Below are details of the amendments that were published on 21 August 2009 (see the update index for all updates)

SectionDetails of update
ARTG2440New page for when customer sends appeal to tribunal without appealing to HMRC
ARTG4630Further advice on new arguments
ARTG7540Guidance on SEES forms available
ARTG7555New page about joint applications to the tribunal
ARTG15000There are updated versions of the Review Conclusion Letter (upheld) and (varied) standard phrasing letters as well as the Review offer - direct taxes letter.
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