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Right of appeal
Right of appeal
Where HMRC have made a relevant decision and have been requested to undertake a review by the appellant, the appellant has a right to appeal against the relevant decision within 30 days from the date of the review conclusion (see section 16(1C) Finance Act 1994).
Under section 16(1F) of that Act, an appeal may be made after the end of that 30 day period if the tribunal gives permission to do so.
- Heading
- INTRODUCTION
- THE LAW
- Right of appeal
- The Rules
- Case law
- EVIDENCE AND FACTS
- The consequence of using a duty override code was that no customs duty was paid on the imported steel
- He followed up that letter by issuing the decision letter which confirmed his original view, on 7 November 2023
- The appellant requested a statutory review of the decision and in the review conclusion letter dated 20 December 2023 (“ the review conclusion letter ”) the reviewing officer upheld the decision
- That letter from the tribunal also explained that the appellant should rectify the error before resubmitting the notice of appeal, and that if this meant that the notice of appeal was submitted outsid
- DISCUSSION
- No weight should be attached to the fact that the appellant is a litigant in person
- Our view
- Conclusions