- Appeals, reviews, and tribunals guidance from HMRC
- Appeal can be made by the person subject to the decision or their representative
- Appeal can also be made by entities with a corporate identity, such as companies or partnerships
- In some cases, other interested parties may also be able to appeal, such as recipients of a supply or members of a VAT group
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
