Tax, VAT & Customs Appeals

Appealing a tax, VAT or customs demand

We handle disputes with the revenue across the three regimes: income tax assessments and demands under the Income Tax Act 2023, VAT assessments, penalties and adjudication under the VAT and Supplementary Duty Act 2012, and customs valuation, classification and penalty matters under the Customs Act 2023. This is core work for the chamber.

The appeal ladder

The route depends on the regime. In income tax an assessment is appealed to the appellate commissioner and then to the Taxes Appellate Tribunal, with a reference to the High Court Division on questions of law. In VAT and customs, an adjudication order is appealed to the Commissioner (Appeals) and then to the Customs, Excise and VAT Appellate Tribunal, again with recourse to the High Court Division. Filing in the wrong forum, or late, is fatal.

Deposits and stays

Appeals in these regimes generally require a portion of the disputed demand to be deposited before the appeal is entertained, and recovery can continue unless it is stayed. Managing the deposit and the stay is often as important as the merits.

Where a writ fits

Where the authority has acted wholly without jurisdiction or denied a hearing, a writ to the High Court Division may be available notwithstanding the appeal route. That is the exception, not the rule, and we advise carefully on which door to use.

What helps

• The assessment, adjudication or demand order, with its date
• The show cause notice and your reply
• The returns, books and supporting documents for the period
• Records of any deposit or recovery already made

Where it is heard, and how long it takes

Income tax appeals run through the appellate commissioner and the Taxes Appellate Tribunal; VAT and customs appeals through the Commissioner (Appeals) and the Customs, Excise and VAT Appellate Tribunal. References and writs go to the High Court Division. A full ladder can take a year or more per stage, which is why the deposit and stay position matters throughout.