What are you appealing against?

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  1. An HMRC assessment – then go via Internal Review to ADR, and then First Tier Tribunal;
  2. HMRC’s conduct – make an official complaint, and pursue to The Adjudicator and then the Ombudsman.

If you confuse the two, you will remain dissatisfied with the outcome.

This is one such case where the taxpayer failed to appreciate the difference: http://financeandtax.decisions.tribunals.gov.uk//Aspx/view.aspx?id=10251

About Les Howard


Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire

I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.


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