Value Added Tax Tribunals Rules 1986
| Jurisdiction | UK Non-devolved |
| Citation | SI 1986/590 |
| Year | 1986 |
1986No. 590
VALUE ADDED TAX
The Value Added Tax Tribunals Rules 1986
26thMarch1986
9thApril1986
1stApril1986
ARRANGEMENT OF RULES
1. Citation, commencement, revocation and savings.
2. Interpretation.
3. Method of appealing.
4. Time for appealing.
5. Acknowledgment and notification of an appeal.
6. Notice that an appeal does not lie or cannot be entertained.
7. Statement of case, defence and reply in a section 13 penalty appeal.
8. Statement of case in an appeal, other than a section 13 penalty appeal and reasonable excuse and mitigation appeals.
9. Further and better particulars.
10. Acknowledgment of and notification of formal documents served in an appeal.
11. Method of applying for a direction.
12. Partners.
13. Death or bankruptcy of an appellant or applicant.
14. Amendments.
15. Transfers between tribunal centres.
16. Withdrawal of an appeal or application.
17. Appeal or application allowed by consent.
18. Power of a tribunal to strike out or dismiss an appeal.
19. Power of a tribunal to extend time and to give directions.
20. Disclosure, inspection and production of documents.
21. Witness statements.
22. Witness summonses and summonses to third parties.
23. Notices of hearings.
24. Hearings in public or in private.
25. Representation at a hearing.
26. Failure to appear at a hearing.
27. Procedure at a hearing.
28. Evidence at a hearing.
29. Awards and directions as to costs.
30. Decisions and directions.
31. Service at a tribunal centre.
32. Sending of documents to the parties.
33. Delegation of powers to the Registrar.
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by paragraph 9 of Schedule 8 to the Value Added Tax Act 1983( a)and after consultation with the Council on Tribunals, in accordance with section 10 of the Tribunals and Inquiries Act 1971( b), hereby make the following Rules:-
Citation, commencement, revocation and savings
1.-(1) These rules may be cited as the Value Added Tax Tribunals Rules 1986 and shall come into operation on 1st May 1986.
(2) The Value Added Tax Tribunals Rules 1972( c), the Value Added Tax Tribunals (Amendment) Rules 1974( d), the Value Added Tax Tribunals (Amendment) Rules 1977( e), and the Value Added Tax Tribunals (Amendment) (No. 2) Rules 1977( f) are hereby revoked.
(3) Anything begun under or for the purpose of any rules revoked by these rules may be continued under or, as the case may be, for the purpose of the corresponding provision of these rules.
(4) Where any document in any appeal to, or other proceedings before, a tribunal refers to a provision of any rules revoked by these rules, such reference shall, unless a contrary intention appears, be construed as referring to the corresponding provision of these rules.
Interpretation
2. In these rules, unless the context otherwise requires,-
"the Act" means the Value Added Tax Act 1983;
"appellant" means a person who brings an appeal under section 40 of the Act;
"the appropriate tribunal centre" means the tribunal centre for the time being appointed by the President for the area in which is situated the address to which the disputed decision was sent by the Commissioners or the tribunal centre to which the appeal against the disputed decision may be transferred under these rules;
"chairman" has the same meaning as in Schedule 8 to the Act, and includes the President and any Vice-President;
"the Commissioners" means the Commissioners of Customs and Excise;
"costs" includes fees, charges, disbursements, expenses and remuneration;
"disputed decision" means the decision of the Commissioners against which an appellant or intending appellant appeals or desires to appeal to a tribunal;
"mitigation appeal" means an appeal which, according to the notice of
(a) 1983 c. 55; paragraph 9 of Schedule 8 was amended by the Finance Act 1985 (c. 54), sections 27(2) and 28.
(b) 1971 c. 62.
(c) S.I. 1972/1344.
(d) S.I. 1974/1934.
(e) S.I. 1977/1017.
(f) S.I. 1977/1760.
appeal or other document received from the appellant at the appropriate tribunal centre, is against a decision of the Commissioners with respect to the amount of a penalty on the grounds set out in section 13(4) of the Finance Act 1985"the President" means the President of Value Added Tax Tribunals or the person nominated by the Lord Chancellor to discharge for the time being the functions of the President;
"proper officer" means a member of the administrative staff of the value added tax tribunals appointed by a chairman to perform the duties of a proper officer under these rules;
"reasonable excuse appeal" means an appeal which, according to the notice of appeal or other document received from the appellant at the appropriate tribunal centre, is against a decision of the Commissioners with respect to the amount of a penalty or surcharge on grounds confined to those set out in sections 14(6), 15(4), 16(4), 17(9) and 19(6) of the Finance Act 1985;
"the Registrar" means the Registrar of the value added tax tribunals or any member of the administrative staff of the value added tax tribunals authorised by the Lord Chancellor to perform for the time being all or any of the duties of a Registrar under these rules;
"section 13 penalty appeal" means an appeal against an assessment to a penalty under section 13 of the Finance Act 1985 which is not solely a mitigation appeal and any accompanying appeal by the appellant against an assessment for the amount of tax alleged to have been evaded by the same conduct;
"tribunal centre" means an administrative office of the value added tax tribunals;
"Vice-President" means a Vice-President of value added tax tribunals.
Method of appealing
3.- (1) An appeal to a tribunal shall be brought by a notice of appeal served at the appropriate tribunal centre.
(2) A notice of appeal shall be signed by or on behalf of the appellant and shall-
(a) state the name and address of the appellant;
(b) state the address of the office of the Commissioners from which the disputed decision was sent;
(c) state the date of the document containing the disputed decision and the address to which it was sent;
(d) set out, or have attached thereto a copy of the document containing the disputed decision; and
(e) set out, or have attached thereto a document containing, the grounds of the appeal, including in a reasonable excuse appeal, particulars of the excuse relied upon.
(3) A notice of appeal shall have attached thereto a copy of any letter from the Commissioners extending the appellant's time to appeal against thedisputed decision and of any further letter from the Commissioners notifying him of a date from which his time to appeal against the disputed decision shall run.
(4) Subject to any direction made under rule 13, the parties to an appeal shall be the appellant and the Commissioners.
Time for appealing
4.- (1) Subject to paragraph (2) of this rule and any direction made under rule 19, a notice of appeal shall be served at the appropriate tribunal centre before the expiration of 30 days after the date of the document containing the disputed decision of the Commissioners.
(2) If, during the period of 30 days after the date of the document containing the disputed decision, the Commissioners shall have notified the appellant by letter that his time to appeal against the disputed decision is extended until the expiration of 21 days after a date set out in such letter, or to be set out in a further letter to him, a notice of appeal against that disputed decision may be served at the appropriate tribunal centre at any time before the expiration of the period of 21 days set out in such letter or further letter.
Acknowledgment and notification of an appeal
5. A proper officer shall send-
(a) an acknowledgment of the service of a notice of appeal at the appropriate tribunal centre to the appellant; and
(b) a copy of the notice of appeal and of any accompanying document or documents to the Commissioners;
and the acknowledgment and such copy of the notice of appeal shall state the date of service of the notice of appeal.
Notice that an appeal does not lie or cannot be entertained
6.- (1) Where the Commissioners contend that an appeal does not lie to, or cannot be entertained by, a tribunal they shall serve a notice to that effect at the appropriate tribunal centre containing the grounds for such contention and applying for the appeal to be struck out or dismissed, as the case may be, as soon as practicable after the receipt by them of the notice of appeal.
(2) Any notice served by the Commissioners under this rule shall be accompanied by a copy of the disputed decision unless a copy thereof has been served previously at the appropriate tribunal centre by either party to the appeal.
(3) In a reasonable excuse or a mitigation appeal the hearing of any application made by the Commissioners under the provisions of this rule may immediately precede the hearing of the substantive appeal.
(4) A proper officer shall send a copy of any notice or certificate served under this rule and of any document or documents accompanying the same to the appellant.
Statement of case, defence and reply in a section 13 penalty appeal
7.- (1) Unless a tribunal shall otherwise direct, in a section 13 penalty appeal-
(a) the Commissioners shall within 42 days of the date of the service of the notice of appeal or the withdrawal or dismissal of any application made by them under rule 6 hereof (whichever shall be the later) serve at the appropriate tribunal centre a statement of case in the appeal setting out the matters and facts on which they rely for the making of the penalty assessment and (where also disputed) the making of the assessment for the tax alleged to have been evaded by the same conduct;
(b) the appellant shall within 42 days of the date of the service of such statement of case serve at the appropriate tribunal centre a defence thereto setting out the matters and facts on which he relies for his defence...
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