ARTG3150 - Reviews and appeals for indirect taxes: Appealing against a decision or assessment: Grounds of appeal

The notification of the appeal must contain the grounds on which the appeal is made.

If, on receiving notification of the appeal from the Tribunals Service the litigator, see ARTG8400, does not think that the appeal or grounds of appeal are valid, they should consider applying to the tribunal to have the appeal struck out, see ARTG8340.

Note: This could be because it is not an appealable matter or the grounds given are not relevant - for example the customer cannot pay the tax charged.