When an assessment is raised for VAT errors found, every trader has the right to appeal against the assessment to a VAT Tribunal.

The VAT tribunal is part of the Finance & Tax Tribunals, which are part of the Court Service and so are independent of HM Revenue & Customs.

If you appeal against an assessment, it should first be sent to a HMRC Local Reconsideration Team to be looked at again.

This team generally comprises of more experienced officers, but importantly, VAT officers that have not previously been involved with your particular case.

If the local reconsideration officer upholds the assessment then your next stage of appeal is to the VAT Tribunal.

Our consultant has a lot of experience in representing clients at a VAT Tribunal, ranging from cases involving liability issues to a client who was prosecuted for fraudulent evasion of VAT.

We will look honestly at each case and give you our opinion as to whether the case should be fought in the tribunal or whether it is best to come to a settlement (if possible) with HMRC.

If you would like to discuss a possible appeal to the VAT Tribunal, please contact us.