In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal. F730]
Definitions used in section 82 1
- tribunal
“tribunal” has the meaning given by section 82;
Defined in s.96(1) · see it in the full Act
Cases considering section 82 3
Total Network SL (a company incorporated in Spain) (Original Respondents and Cross-appellants) v Her Majesty's Revenue and Customs (suing as Commissioners of Customs and Excise) (Original Appellants and Cross-respondents)
The section gives effect to Schedule 12 and the statutory VAT tribunal system. That system governs statutory disputes but did not determine a distinct damages claim against Total (see paras [19]; [31]).
Medpro Healthcare Limited & Anor v The Commissioners for HMRC
Section 82 defines “tribunal” as the First-tier Tribunal for the purposes of the extension power. This confirms that the statutory discretion is conferred specifically on the specialist tribunal. (see paras [4]-[5])
Calltel Telecom Ltd & Anor v Revenue & Customs
Used as the statutory reference showing that section 84 concerns appeals to a tribunal, not subsequent High Court appeals. (see paras [8]-[9])
What each judgment says about section 82 is in the case-law panel in the full Act.
Amendments and notes
1 notes from legislation.gov.uk
Amendments
- F730S. 82 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 218