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Contents

Official guidance
Securities Guidance

SG70000 · Appeals and reviews

  • SG70100 · Introduction
  • SG70200 · VAT and environmental taxes securities overview
  • SG70300 · PAYE/NICs securities overview
  • SG71000 · Reviews
  • SG73000 · Coordinating reviews and appeal hearings
  • SG74000 · What the tribunal can do in VAT/environmental tax cases
  • SG74100 · What the tribunal can do in PAYE/NICs cases
  • SG75000 · Defending HMRC’s case at tribunal
  • SG76000 · The tribunal hearing
  • SG77000 · Appealing against a decision of the tribunal
  1. Appeals and reviews: contents
  2. Appeals and reviews: coordinating reviews and appeal hearings

SG73000 | Appeals and reviews: coordinating reviews and appeal hearings

From HM Revenue & Customs · Securities Guidance

A person should not be put to the expense of two tribunal hearings when all related appeals can be considered at one hearing.

Where possible, offers of reviews of appealable decisions should be coordinated so that, should the appeals proceed to the tribunal, all appeals can be heard at the same time.

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