ECSH91000 - Appeals and Reviews: Appeals, review and tribunal guidance (ARTG)
The appeals, review听补苍诲 tribunal guidance (ARTG) is听贬惭搁颁鈥檚听肠辞谤别听guidance on听诲别补濒颈苍驳 with appeals, reviews,听补苍诲 tribunals.听听
It sets out the background on how and why tribunals operate听补苍诲 the various rights of appeal and review across HMRC.听Whilst much of听the information is specific to tax听decisions and听tribunals, it is still a useful resource for Economic Crime-Supervision听(EC-S)听staff.听听
HMRC鈥檚 decisions follow the indirect tax appeal route听- once the appealable decision has been issued, if the听business听does not agree with the decision,听it has the option听to ask for an independent review and/or appeal the decision听to be determined听by a tribunal.听 For more information on reviews see听ECSH93000.听
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Where an appeal is made, it is notified directly to the tribunal. The HMRC case worker is then notified, via the relevant appeals team in HMRC, that an appeal has been filed. For information on appeals against EC-S听decisions see ECSH92500.听
Case workers, in addition to the pages referenced above, should听also refer to the ARTG when they are notified that a decision is being challenged听by way of听a request for a review and/or an appeal has been submitted to the tribunal.听听听
The ARTG听is available here.听
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