Value Added Tax Act 1994 section 83

Appeals

Section 83 sets out the comprehensive list of HMRC decisions and matters against which a person may appeal to the tax tribunal.

• Taxpayers have a right of appeal to the tribunal against a wide range of VAT decisions, including registration, the amount of VAT charged, input tax credits, assessments, penalties, and surcharges
• Appeals also cover decisions on special schemes such as the flat-rate scheme, cash accounting, payments on account, fiscal warehousing, and the farmers' flat-rate scheme
• Refusals or withdrawals of approvals — for example relating to VAT group treatment, the option to tax land, security requirements, and avoidance scheme disclosures — are all appealable
• Any reference elsewhere in the legislation to a "decision" that may be appealed includes every matter on this list, whether or not it is formally described as a decision