Value Added Tax Act 1994 section Schedule 9ZA paragraph 34

Appeals

Section Schedule 9ZA paragraph 34 extends the list of matters that can be appealed to the tax tribunal, covering VAT on goods acquired from EU member states, refund claims, directions, assessments, and decisions relating to Northern Ireland fiscal warehouses.

• VAT charged on acquiring goods from an EU member state, refund claims under paragraph 5(4), and directions under paragraph 9 of Schedule 9ZA can all be appealed to the tribunal
• The amount of refunds under paragraphs 18A or 19, and assessments (or their amounts) under paragraph 31 of Schedule 9ZA are also appealable
• Decisions by HMRC regarding approval or withdrawal of approval of Northern Ireland fiscal warehousekeepers, or withdrawal of fiscal warehouse status from premises, can be appealed
• The existing appeal provisions in section 84 are amended so that references to "supply" also cover "acquisition", ensuring consistent appeal rights