Charlotte Brown (Quorum Tax Chambers) considers the FTT’s recent approach to resolving VAT disputes where HMRC refuses to issue an appealable decision
Many of us have had clients in the frustrating position where they are unable to challenge HMRC’s VAT position through the appeal process due to a lack of an appealable decision. This may be due to ongoing enquiries where a decision is delayed or where HMRC simply refuses to make a decision referring the taxpayer to published guidance instead. The failure to make a decision may have adverse financial implications for the taxpayer and the only route to compel HMRC to make a decision is costly judicial review.
VATA 1994 s 83(1) contains an almost exhaustive list of matters for which a taxpayer may lodge...
