V5.424 VAT appeals—requirement to pay tax in dispute
This paragraph examines the requirement to pay tax in dispute – which applies is relation to certain VAT matters – before the dispute will be entertained by a tribunal.
Scope of requirement to pay tax in dispute
An appeal against a decision with respect to any of the matters mentioned in VATA 1994, s 83(1)(b), (n), (p), (q), (ra), or (zb) (see below for details of these matters) may not be entertained by a tribunal unless one or other of the following conditions is met1:
- Ìý
•ÌýÌýÌýÌý The amount which HMRC has determined to be payable as VAT has been paid or deposited with HMRC
- Ìý
•ÌýÌýÌýÌý HMRC is satisfied, or (if HMRC is not so satisfied and the Tribunal, on the application of the appellant, decides2) that the requirement to pay or deposit the specified amount would cause the appellant to suffer hardship.
Equivalence with other taxes
The Court of Appeal held in ToTel3
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Web page updated on 17 Mar 2025 14:31