The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order, SI 2014/1264, ensures that, from 1 June 2014, if HMRC decides not to undertake a review out of time, an appeal may only be brought against the relevant decision if the tribunal gives permission to do so.
The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order, SI 2014/1264, ensures that, from 1 June 2014, if HMRC decides not to undertake a review out of time, an appeal may only be brought against the relevant decision if the tribunal gives permission to do so. Currently, a taxpayer has an automatic right to appeal against a decision (within 30 days) if HMRC refuses to review it.
The amendments made by the regulations apply to: customs duties; excise duties; insurance premium tax; VAT; landfill tax; climate change levy; aggregates levy; import and export penalties; decisions to impose penalties in relation to movements of cash; decisions associated with money laundering provisions; and decisions to impose penalties on payment service providers.
The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order, SI 2014/1264, ensures that, from 1 June 2014, if HMRC decides not to undertake a review out of time, an appeal may only be brought against the relevant decision if the tribunal gives permission to do so.
The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order, SI 2014/1264, ensures that, from 1 June 2014, if HMRC decides not to undertake a review out of time, an appeal may only be brought against the relevant decision if the tribunal gives permission to do so. Currently, a taxpayer has an automatic right to appeal against a decision (within 30 days) if HMRC refuses to review it.
The amendments made by the regulations apply to: customs duties; excise duties; insurance premium tax; VAT; landfill tax; climate change levy; aggregates levy; import and export penalties; decisions to impose penalties in relation to movements of cash; decisions associated with money laundering provisions; and decisions to impose penalties on payment service providers.
