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VAT & Duties Tribunal Procedure

Continuing our series of basic informative articles, Penny Hamilton and Oliver Conolly of Pump Court Tax Chambers revisit the procedure of the VAT and Duties Tribunal in the light of some recent decisions

 
Continuing our series of basic informative articles Penny Hamilton and Oliver Conolly of Pump Court Tax Chambers revisit the procedure of the VAT and Duties Tribunal in the light of some recent decisions
 
In this article we survey some recent case law dealing with procedure in the VAT and Duties Tribunal and remind ourselves of some of the basics.
When is a decision not a decision?
 
The VAT Tribunal is a creature of statute. It has jurisdiction only to hear appeals against HMRC decisions...

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