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Home / De-Voil /Part V17 Customs duties /Division V17.1 Commentary /Reviews and appeals / V17.187 Decisions subject to review and HMRC's duty to notify

V17.187 Decisions subject to review and HMRC's duty to notify

Part V17 Customs duties

Reviews can be sought of most decisions relating to the amount of customs duties¹ or excise duty assessments². Reviews can be also sought against refusals to refund excise

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V4.266 Definitions—donated goods, advertising and medicinal products

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V16.1001 VAT—hairdressers' chair rental

C00100 Anchor Foods Limited v C & E Comrs

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

V21.128 Combined heat and power schemes

V16.904 Business travel agents

V3.156 Value—apportionment of consideration

V3.212 Goods used partly for non-business purposes

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

VAT 652 Voluntary disclosure of errors on VAT returns

V3.106 Multiple supplies

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V3.125 Supplies made in the course or furtherance of business

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V5.162A VAT refunds for museums and galleries

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V5.241 Power of arrest

V5.132C VAT assessment—'best judgement'

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