TC09674 - [2025] UKFTT 01273 (TC)

Appeals

Subject to sections 83G and 84, an appeal shall lie to the tribunal with respect to any of the following matters—

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the VAT chargeable on the supply of any goods or services or, subject to section 84(9) , on the importation of goods;

the amount of any input tax which may be credited to a person;

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an assessment—

under section 73(1) or (2) in respect of a period for which the appellant has made a return under this Act; or

under subsections (7), (7A) or (7B) of that section;

or the amount of such an assessment;

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In the following provisions of this Part, a reference to a decision with respect to which an appeal under this section lies, or has been made, includes any matter listed in subsection (1) whether or not described there as a decision.

Settling appeals by agreement.

Subject to the provisions of this section, where a person gives notice of appeal under section 83 and, before the appeal is determined by a tribunal, HMRC and the appellant come to an agreement (whether in writing or otherwise) under the terms of which the decision under appeal is to be treated—

as upheld without variation, or

as varied in a particular manner, or

as discharged or cancelled,

the like consequences shall ensue for all purposes as would have ensued if, at the time when the agreement was come to, a tribunal had determined the appeal in accordance with the terms of the agreement.

Striking out a party's case

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The Tribunal must strike out the whole or a part of the proceedings if the Tribunal—

does not have jurisdiction in relation to the proceedings or that part of them;

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