Value Added Tax Tribunals Rules 1972
| Jurisdiction | UK Non-devolved |
| Citation | SI 1972/1344 |
| Year | 1972 |
1972 No. 1344
VALUE ADDED TAX
The Value Added Tax Tribunals Rules 197230thAugust 1972
8thSeptember 1972
1stOctober 1972
ARRANGEMENT OF RULES
1. Citation and commencement.
2. Interpretation.
3. Method of appealing.
4. Time for appealing.
5. Acknowledgement of notice of appeal and notification to the Commissioners.
6. Statement of case by the Commissioners.
7. Disclosure, inspection and production of documents.
8. Witness statements.
9. Witness summonses.
10. Partners.
11. Death or bankruptcy of an appellant or applicant.
12. Amendments.
13. Transfer between tribunal centres.
14. Withdrawal of an appeal or application.
15. Appeal or application allowed by consent.
16. Incompetent appeal or application.
17. Powers of a tribunal to give directions.
18. Power of a tribunal to extend time.
19. Method of applying for a direction or for the issue or setting aside the issue of a witness summons.
20. Method of applying for an appeal to be entertained without payment or deposit of tax.
21. Applications for leave to make an assessment.
22. Acknowledgement of notice of an application and notification.
23. Notice of a hearing.
24. Hearing 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. Decision or direction at a hearing.
30. Award of costs.
31. Miscellaneous powers of a tribunal.
32. Service at a tribunal centre.
33. The sending of documents to the parties.
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by Schedule 6 to the Finance Act 1972(a), and after consultation with the Council on Tribunals, hereby make the following Rules:—
Citation and commencement
1. These Rules may be cited as the Value Added Tax Tribunals Rules 1972 and shall come into operation on 1st October 1972.
Interpretation
2.—(1) In these Rules, unless the context otherwise requires—
"the Act" means the Finance Act 1972;
"appellant" means a person who brings an appeal under Section 40 of the Act;
"chairman" has the same meaning as in Schedule 6 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;
"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;
"tribunal" means a value added tax tribunal constituted in accordance with the provisions of Schedule 6 to the Act;
"tribunal centre" means an administrative office of the value added tax tribunals;
"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 an appeal or an application under Rule 20 in relation to the disputed decision may be transferred under these Rules;
"Vice-President" means a Vice-President of Value Added Tax Tribunals.
(2) The Interpretation Act 1889(b) shall apply to the interpretation of these Rules as it applies to the interpretation of an Act of Parliament.
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 the business address or, if he has no business address, the address of the appellant,
(b) state the address of the office of the Commissioners from which the disputed decision was sent,
(a) 1972 c. 41.
(b) 1889 c. 63.
(c) state the date of the letter from the Commissioners containing the disputed decision,
(d) set out, or have attached thereto a document containing, the grounds of the appeal, and
(e) have attached thereto a copy of any letter from the Commissioners continuing his time to appeal against the disputed decision and of any letter from the Commissioners notifying to the appellant a date, later than the date of the letter containing the disputed decision, from which his time to appeal against the disputed decision shall run.
(3) Subject to Rule 11, the parties to an appeal shall be the appellant and the Commissioners.
Time for appealing
4. Subject to Rule 18 a notice of appeal shall be served at the appropriate tribunal centre before the expiration of 30 days after the date of the letter from the Commissioners containing the disputed decision: Provided that if, during such period of 30 days, the Commissioners shall have notified the appellant in writing that his time to appeal against the disputed decision should continue until the expiration of 21 days after a date set out in such letter or to be set out in a further letter, a notice of appeal may be served at the appropriate tribunal centre at any time before the expiration of 21 days after such date.
Acknowledgement of notice of appeal and notification to the Commissioners
5. A proper officer shall send—
(a) an acknowledgement of the service of a notice of appeal at the appropriate tribunal centre to the appellant, and
(b) a copy of such notice of appeal and any document attached thereto to the Commissioners
and the acknowledgement and the copy of the notice of appeal shall state the date of service of the notice of appeal.
Statement of case by the Commissioners
6.—(1) The Commissioners shall, within 21 days of the date of service of a notice of appeal or application under Rule 20, and within 14 days after the date of service of a notice of application for an extension of time to appeal or to apply under Rule 20, serve at the appropriate tribunal centre a copy of the disputed decision and
(a) in relation to an appeal, a document stating their grounds for the disputed decision and any further grounds they may wish to advance in support thereof,
(b) in relation to an application under Rule 20, a document stating whether or not they wish to oppose the application and their grounds for any such opposition, and
(c) in relation to an application for an extension of time, a document stating whether or not they wish to oppose the application and their grounds for any such opposition,
and a proper officer shall send a copy of such document to the appellant or applicant.
(2) 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 containing the grounds for such contention at the appropriate tribunal centre as soon as practicable after the receipt of the copy of the notice of appeal or application, and a proper officer shall send a copy of the notice to the other party to the appeal or application.
Disclosure, inspection and production of documents
7.—(1) A party to an appeal or application under Rule 20 shall, within 21 days of the date of service of the notice of appeal or application, serve at the appropriate tribunal centre a list of the documents in his possesion, custody and power which he proposes to produce at the hearing of the appeal or application and shall in such list indicate a reasonable period (commencing not earlier than 7 days and ending not later than 14 days after the date of such list) during which, and a reasonable place at which, the other party may inspect and take copies of such documents.
(2) A proper officer shall send a copy of any list of documents served at the appropriate tribunal centre to the other party to the appeal or application.
(3) A party shall be entitled to inspect and take copies of any document set out in the list of documents served by the other party during the period and at the place specified by such other party in his list of documents and during such period and at such place as a tribunal may direct.
(4) Unless a tribunal shall otherwise direct, a party shall produce any document set out in his list of documents at the hearing of the appeal or application and at the hearing of any application therein when called upon so to do by the other party.
Witness statements
8.—(1) A party to an appeal may, within 21 days after the date of service of the notice of appeal, serve at the appropriate...
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