Part V – Reviews and appeals (ss 82-87)

Contents

Section 82 – Meaning of “tribunal” [VATA 1994 s 82] Section commentary
Section 83 – Appeals [VATA 1994 s 83] Section commentary
Section 83A – Offer of review [VATA 1994 s 83A] Section commentary
Section 83B – Right to require review [VATA 1994 s 83B] Section commentary
Section 83C – Review by HMRC [VATA 1994 s 83C] Section commentary
Section 83D – Extensions of time [VATA 1994 s 83D] Section commentary
Section 83E – Review out of time [VATA 1994 s 83E] Section commentary
Section 83F – Nature of review etc. [VATA 1994 s 83F] Section commentary
Section 83FA – Nature of review: penalties under Schedule 24 to FA 2021 [VATA 1994 s 83FA] Section commentary
Section 83FB – Effect of conclusions of review: penalties under Schedule 24 to FA 2021 [VATA 1994 s 83FB] Section commentary
Section 83G – Bringing of appeals [VATA 1994 s 83G] Section commentary
Section 84 – Further provisions relating to appeals [VATA 1994 s 84] Section commentary
Section 85 – Settling appeals by agreement [VATA 1994 s 85] Section commentary
Section 85A – Payment of tax on determination of appeal [VATA 1994 s 85A] Section commentary
Section 85B – Payment of tax where there is a further appeal [VATA 1994 s 85B] Section commentary
Section 86 – Appeals to Court of Appeal [VATA 1994 s 86] Section commentary
Section 87 – Enforcement of registered or recorded tribunal decisions etc. [VATA 1994 s 87] Section commentary

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