Statutory Basis: Schedule 12 to the Value Added Tax Act 1994.

Description: Hear appeals by traders and organisations against decisions of HM Revenue and Customs relating to ammounts of tax or duty to be paid, against penalties imposed upon them and against certain other decisions.

Jurisdiction: England/Wales

Statistical data for 2008/09 Financial Year

Judicial Pool: 113

Days Sat: 1,013

Receipts: 5,412

Withdrawn: 2,274

Decided: 3,455

Outstanding: 8,969

Success Rate: no information available

Oral Hearings: 100%

Waiting Times: no information available

Notes: These figures are for the UK. Note that the work of the VAT has now been incorporated into the Tribunals Service administered Finance and Tax Tribunal.

Committees

Scottish
Committee

Cymru / Welsh
Committee